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NY K88364




August 13, 2004

CLA-2-83:RR:NC:N1:113 K88364

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 7326.90.8587

Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Drive, Suite 101
Memphis, TN 38118

RE: The tariff classification of funeral articles from China.

Dear Ms. Roye:

In your letter dated July 26, 2004, you requested a ruling on behalf of Client Vital Marketing d.b.a. Crescent Sales on tariff classification.

The samples you provided are a brass crucifix and a grave marker. The crucifix is to be used to adorn caskets. The grave marker is a steel sign holder to be used as a temporary grave marker.

The applicable subheading for the crucifix will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The general rate of duty will be free.

The applicable subheading for the sign holder will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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