4421.20.20.00 - Other

This category, HTS 4421.20.20.00, encompasses "Other" coffins, specifically those not made from bamboo. It falls under the broader heading of "Other articles of wood" and within the specific subcategory of "Coffins." The primary defining characteristic for this classification is the material of construction, excluding bamboo as the primary or significant component.

Unlike its sibling category, 4421.20.10.00, which is exclusively for coffins manufactured from bamboo, this classification applies to coffins made from other types of wood. This could include various hardwoods and softwoods, processed or raw, as long as bamboo is not the predominant material. The purpose remains the same: to serve as a receptacle for human remains.

As this is a leaf node in the HTS structure, there are no further subdivisions. Therefore, classification within 4421.20.20.00 relies on the clear exclusion of bamboo and the confirmation that the article is indeed a coffin made of wood. This ensures that all non-bamboo wooden coffins are correctly accounted for, aligning with the general scope of Chapter 44 concerning wood and articles of wood.