M87054 M8 Ruling Active

The tariff classification of casket components from China

Issued October 6, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted samples, which you identify as casket components, are a collection of white textile fabric items that

CBP rationale

The applicable subheading for the casket components will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

NY M87054 October 6, 2006 CLA-2-63:RR:NC:N3:351 M87054 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Boulevard Suite 225 Rouses Point, NY 12979 RE: The tariff classification of casket components from China Dear Mr. Kavanaugh: In your letter dated September 26, 2006, you requested a tariff classification ruling on behalf of your client, Aurora Caskets, of Aurora, Indiana. The submitted samples, which you identify as casket components, are a collection of white textile fabric items that you state are to be sold as sets to be used as casket linings. We assume they will be sold to undertakers, not to retail customers. The samples are as follows, according to your descriptions: Mattress, actually a pad or cushion. Panel, a piece of cardboard covered with woven fabric, used to line the opened (viewable) end of the coffin. Over Throw and Throw Out, polyfil wadding in hemmed pieces of woven fabric. You state that they are to be imported in sets and will be stuffed and or completed after importation. We consider these to form a composite good for tariff purposes. The essential character is imparted by the panel and throws. The applicable subheading for the casket components will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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