The tariff classification of wood pet cremation urns from Thailand

NY G86657 February 15, 2001 CLA-2-44:RR:NC:2:230 G86657 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. James R. Minea Forever Pets, Inc. 1874 Stryker Ave. W. St. Paul, MN 55118 RE: The tariff classification of wood pet cremation urns from Thailand Dear Mr. Minea: In your letter dated January 24, 2001 you requested a tariff classification ruling. The ruling was requested on wood cremation urns designed for deceased pets. A ruling was previously issued on pet cremation urns from China in ruling NY F89769 dated July 27, 2000. A catalogue of various pet cremation urns was submitted. The subject urns to be imported consist of hardwood containers shaped like rectangular boxes. The containers each have a removable bottom panel which is secured with screws. The applicable subheading for the wood pet cremation urns will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 3.3 percent ad valorem. Articles classifiable under subheading 4421.90.9840, HTSUSA, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 Customs 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 Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division