The tariff classification of a bio-degradable urn from Spain

N254407 July 7, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.70.0000 Mr. Lee Richter The Pet Concierge, Inc. 4390 Piedmont Avenue Oakland, CA 94611 RE: The tariff classification of a bio-degradable urn from Spain Dear Mr. Richter: In your letter dated June 12, 2014, you requested a tariff classification ruling. The ruling was requested on a bio-degradable urn. Photographs and product specifications were submitted for our review. The item is a cylinder-shaped urn. The urn is constructed of bio-degradable paper and consists of two separate capsules. The upper capsule is a sealed unit that holds peat soil and a pine tree seed. The lower capsule is empty and is designed to store the consumers pet’s ashes. In your letter you state that once the urn is planted it is designed to allow the seed from the top portion to sprout and the lower capsule will degrade. The applicable subheading for the bio-degradable urn will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp. The rate of duty will be free. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division