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NY B80586




January 13, 1997

CLA-2-48:RR:NC:SP:234 B80586

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. Miluse Datl
P.O. Box 115
Marstons Mills, MA 02648

RE: The tariff classification of cardboard coffins from the Czech Republic.

Dear Mr. Datl:

In your letter dated January 3, 1997, on behalf of Komes s.r.o. (Prague, Czech Republic), you requested a tariff classification ruling.

The items in question are identified as "ecological coffins" designed for the cremation or burial of deceased persons. Photographs and literature submitted with your inquiry indicate that while they are similar in appearance to conventional wooden models, these coffins are made essentially of cardboard, making them lighter, cheaper and less harmful to the environment.

Both the upper and lower portions of each coffin are made of dual-layered, decoratively-painted paperboard panels, reinforced by a few wooden ledgers and strips. (The lower portion also incorporates a sheet of fabric and a waterproof polyethylene liner.) Each coffin is supplied ready for use, complete with mattress, fastening belts, and lace ornamentation.

The applicable subheading for the "ecological coffins" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 3.9%.

Articles classifiable under subheading 4823.90.6500, HTS, which are products of the Czech Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Carl Abramowitz, at (212) 466-5733.

Sincerely,

Gwenn Klein Kirschner

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