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January 25, 1999

CLA-2-94:RR:NC:SP:233 D86439

CATEGORY: CLASSIFICATION

TARIFF NO.: 8716.80.5090; 9403.60.8080; 9403.20.0030; 9403.20.0020; 9402.90.0020

Mr. Johnny Galiany Mercado
Calle Carlos del Rosario #10
Guanica, PR 00653

RE: The tariff classification of funeral home equipment from Mexico.

Dear Mr. Galiany:

In your letter dated December 18, 1998, you requested a tariff classification ruling.

The merchandise to be imported consists of the following:
bier cars for caskets prayer rails register stands board stands floral racks professional cot stretchers

The applicable subheading for the bier cars for caskets will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled . . . : Other vehicles: Other: Other: Other. The rate of duty will be. 3.2% ad valorem.

Articles which are classifiable under subheading 8716.80.5090, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the prayer rails and board stands will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. The applicable subheading for the register stands will be 9403.20.0030, HTS, which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be free.

The applicable subheading for the floral racks will be 9403.20.0020, HTS, which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be free.

The applicable subheading for the professional cot stretchers will be 9402.90.0020, HTS, which provides for medical, surgical... furniture (for example, operating tables, examination tables,...): other, other. The rate of duty will be free.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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