The tariff classification of pet cremation urns of wood from Hong Kong or China

NY F89769 July 27, 2000 CLA-2-44:RR:NC:2:230 F89769 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. James Minea Forever Pets, Inc. 1874 Stryker Avenue W. St. Paul, MN 55118 RE: The tariff classification of pet cremation urns of wood from Hong Kong or China Dear Mr. Minea: In your letter dated July 12, 2000 you requested a tariff classification ruling. The ruling was requested on pet cremation urns. A catalogue and a brochure were submitted. The pet cremations urns to be imported consist of rectangular box-like containers made of wood. The catalogue lists a choice of maple, oak or walnut species. The urns have an opening through which the ashes of the deceased pet are placed. The opening is sealed with a wood panel held in place with screws. The urns to be imported are shown in the catalogue with a brass nameplate in front; however, you stated in a telephone conversation that the nameplates are added by you after importation. The applicable subheading for the wood pet cremation urns will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division