J80644 J8 Ruling Active

The tariff classification of paperboard coffins

Issued February 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6600

Headings: 4823

Product description

Illustrated printed literature was provided, which will be retained for reference. The items in question are viewing cremation caskets, which in appearance and function are like traditional viewing caskets in all respects, except that they are made (structurally) of paperboard, rather than of the traditional material: wood.

Full text

NY J80644 February 3, 2003 CLA-2-48: RR: NC: 2:234 J80644 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. David C. Lew Eternity International 1386 N. Winchester Blvd San Jose, California 95128-1131 RE: The tariff classification of paperboard coffins Dear Mr. Lew: In your letter dated January 23, 2003, you requested a tariff classification ruling. Illustrated printed literature was provided, which will be retained for reference. The items in question are viewing cremation caskets, which in appearance and function are like traditional viewing caskets in all respects, except that they are made (structurally) of paperboard, rather than of the traditional material: wood. The applicable subheading for the “Affordable Viewing Cremation Casket” as described, will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (non-enumerated) articles of coated paper or paperboard. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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