The tariff classification of a coffin from Germany

N004000 December 18, 2006 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Peter Beuchert 419 West 55th Street Suite 6A New York, NY 10019 RE: The tariff classification of a coffin from Germany Dear Mr. Beuchert: In your letter dated November 27, 2006, you requested a tariff classification ruling. Pictures of the Uono coffin and sample blocks of the material from which it is constructed were submitted with your request. The product is a pod shaped coffin identified as a “Cocoon” model. The coffin is made from layers of woven jute fabric that are impregnated with resin, shaped and then cured in an oven. This processing forms a rigid, infusible material that has lost all the characteristics of the textile substrate and retains the characteristics of rigid plastic. The applicable subheading for the Uono coffins will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division