The tariff classification of pine wood caskets from South Africa

N036680 September 26, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9730 Mr. Anthony B. Bryan Kent Casket Industries Inc. 545 Eighth Avenue, Suite 401 New York, NY 10018 RE: The tariff classification of pine wood caskets from South Africa Dear Mr. Bryan: In your letter dated August 13, 2008 you requested a tariff classification ruling. The ruling was requested on wooden burial caskets. The caskets are manufactured from pine wood and are unlined. They will be imported in knock-down condition. The applicable subheading for the wooden burial caskets will be 4421.90.9730, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of wood: Other (than certain enumerated products): Burial caskets. The duty rate 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/. Articles classifiable under subheading 4421.90.9730, HTSUS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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