The tariff classification of cremation urns, of wood and of cultured marble, from Canada.

NY A85153 July 31, 1996 CLA-2-44:RR:NC:GI:230 A85153 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 6810.99.0000 Mr. Wendell H. Alton Manchester Marketing Services Box 7160, Postal Station E London, Ontario N5Y 4J0 CANADA RE: The tariff classification of cremation urns, of wood and of cultured marble, from Canada. Dear Mr. Alton: In your letter dated July 4, 1996, you requested a tariff classification ruling. The articles in question are described as two types of urns intended to contain the cremated remains of a human being. The first type is a solid wood urn having outside measurements of about 12" x 10" x 8" and an interior capacity of about 200 cubic inches. Photos accompanying your inquiry indicate that this type of urn is offered in a variety of woods and designs. The applicable subheading for the wooden urns will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 4.4%. The second type is a cultured marble urn having outside measurements of 9.75" x 7" x 6.5" and an interior capacity of 225 cubic inches. It is said to be made from a liquid mix of resin, limestone, hardener and color that is poured into a mold. The applicable subheading for the cultured marble urn will be 6810.99.0000, HTS, which provides for other articles of cement, of concrete or of artificial stone, whether or not reinforced. The general rate of duty will be 2.9%. 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 (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division