The tariff classification of wooden caskets from Poland

NY R02403 September 6, 2005 CLA-2-44:RR:NC:2:230 R02403 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Anthony B. Bryan Kent Casket Industries Channel Business Centre Castle Hill Avenue Folkestone Kent CT20 2RD United Kingdom RE: The tariff classification of wooden caskets from Poland Dear Mr. Bryan: In your letter dated August 10, 2005 you requested a tariff classification ruling. The ruling was requested on wooden caskets or coffins. The caskets are manufactured from pine wood and are unlined. They will be shipped in knock-down form, packed in cardboard boxes. The applicable subheading for the wooden caskets will be 4421.90.9740, 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. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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