CBP Ruling G82236 — The tariff classification of a shroud kit.

Tariff classification

Headings: 3920

Product description

The shroud kit consists of a shroud, a chin strap, a small underpad, three identification tags, three 36 inch ties and two 60 inch ties. The shroud is in the form of a rectangular sheet of polyethylene plastic which has not been processed beyond sheet. The chin strap is made of spun bonded polypropylene, the underpad is composed of plastic sheeting and absorbent fibrous material, and the ties are made of polyester braid. The components are packaged together in a polyethylene bag which may be used to hold the personal belongings of the deceased. The components comprise a set. The essential character of the set is imparted by the shroud. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to such goods when they are produced in a country with which the United States has Normal Trade Relations.

CBP rationale

The applicable subheading for the shroud kit will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene.

Full text

NY G82236 October 6, 2000 CLA-2-39:RR:NC:SP:221 G82236 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Mr. Peter Busa Peter Busa C.H.B. 515 Rockaway Avenue, Suite 21 Valley Stream, NY 11581 RE: The tariff classification of a shroud kit. Dear Mr. Busa: In your letter dated September 12, 2000, on behalf of Robert Busse & Company Inc., you requested a tariff classification ruling. A sample was provided with your letter. The shroud kit consists of a shroud, a chin strap, a small underpad, three identification tags, three 36 inch ties and two 60 inch ties. The shroud is in the form of a rectangular sheet of polyethylene plastic which has not been processed beyond sheet. The chin strap is made of spun bonded polypropylene, the underpad is composed of plastic sheeting and absorbent fibrous material, and the ties are made of polyester braid. The components are packaged together in a polyethylene bag which may be used to hold the personal belongings of the deceased. The components comprise a set. The essential character of the set is imparted by the shroud. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable to such goods when they are produced in a country with which the United States has Normal Trade Relations. The applicable subheading for the shroud kit will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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