4421.20 - Coffins:

This HTS category, 4421.20, specifically addresses coffins, which are receptacles designed for the interment or cremation of human remains. These articles are primarily constructed from wood, aligning with the broader scope of Chapter 44, which covers wood and articles of wood. The defining characteristic of this classification is the item's final purpose as a container for deceased individuals.

Distinguishing this category from its sibling, 4421.10.00.00 (Clothes hangers), is fundamental. While both fall under the umbrella of "Other articles of wood," coffins serve a distinct and solemn purpose, whereas clothes hangers are utilitarian items for garment storage. This difference in function and design is the primary basis for their separation within the tariff schedule.

Under this heading, two distinct subcategories exist to further refine classification based on material: 4421.20.10.00, which covers coffins made of bamboo, and 4421.20.20.00, encompassing all other coffins not specifically made of bamboo. This subdivision allows for more granular tracking and statistical reporting based on the primary wood-based material used in the construction of these specialized containers.