7326.90.86.77 - Burial caskets

HTS Code 7326.90.86.77 specifically designates burial caskets. This category encompasses finished articles primarily constructed from iron or steel, designed for the interment of human remains. The classification hinges on the item's intended purpose as a final resting place, distinguishing it from other manufactured goods of iron or steel.

While this category resides under the broad heading of "Other articles of iron or steel," it is crucial to differentiate it from its siblings. For instance, sibling categories such as 7326.90.86.05 (rods for electrical grounding) or 7326.90.86.30 (hangers and supports for tubes) are defined by their distinct functional applications and structural characteristics, none of which align with the funerary purpose of burial caskets. The material composition of iron or steel is a common thread with many siblings, but the ultimate use dictates this specific classification.

As a leaf node, 7326.90.86.77 has no further subdivisions. Therefore, classification within this code relies on confirming the item's identity as a burial casket made from iron or steel. Import and export professionals should ensure that the imported or exported goods meet the definition of a burial casket and are indeed manufactured from the specified base metals, rather than any other type of article within the extensive 7326 chapter.