The tariff classification and status under the North American Free Trade Agreement (NAFTA), of burial caskets from Canada; Article 509

N062655 June 22, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9730 Mr. Richard M. Zerbe Cornelsen The Village Casketmaker 765 Jubilee Avenue Winnipeg, Manitoba R3L 1P7 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of burial caskets from Canada; Article 509 Dear Mr. Zerbe Cornelsen: In your letter dated May 22, 2009 you requested a ruling on the status of a burial casket from Canada under the NAFTA. The product in question is identified as the “TimberWise All Natural Casket.” Photographs of the product were submitted. It is a wood burial casket made almost entirely of wood. The components of the casket are assembled together using interlocking wood pieces and wood dowels. Sisal rope is attached along the bottom of the casket for use as handles. Added to the casket are a cotton pillow, a cotton sheet and bedding made of shredded wood excelsior wrapped in tissue paper. The casket itself is manufactured by your company in Canada using spruce wood obtained from local lumberyards. You believe that the wood is of Canadian origin. The wood is in the form of dimensional lumber, classifiable in heading 4407, Harmonized Tariff Schedule of the United States (HTSUS). The sisal rope is from Mexico. The wood excelsior is from the United States. You are not sure of the origin of the remaining components; however, you purchase them in Canada. The pillow, sheet and bedding are standard accessories provided with the casket. They fit inside the casket and finish the interior. They are used together in holding the deceased. Consequently, they are classifiable together with the casket. The applicable tariff provision for the wood burial casket (including the bedding, pillow and sheet) will be 4421.90.9730, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: burial caskets. The general 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/. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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