The tariff classification of wooden cremation urns from China

N027032 May 29, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. James F. Stumbo Loving Memories Urns 4533 S. 298th Pl. Auburn, WA 98001 RE: The tariff classification of wooden cremation urns from China Dear Mr. Stumbo: In your letter dated April 29, 2008 you requested a tariff classification ruling. The ruling was requested on wooden cremation urns. Photographs of two styles of urns were submitted. The urns are rectangular containers designed to hold the cremated remains of the deceased. They are made entirely of wood and have a polished finish. One style is painted on the exterior with several roses along one corner. You suggested classification of the urns in either subheading 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for jewelry boxes or similar boxes of wood, or in subheading 4421.90.9740, HTSUS, which provides for other articles of wood. The urns are not classifiable in subheading 4420.90.4500, HTSUS, because they are not considered to be similar to jewelry boxes, silverware chests, or the other boxes enumerated in the subheading. The applicable subheading for the wooden cremation urns will be 4421.90.9740, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division