HS Code for Wooden coffins

Wooden coffins are classified under HS code 4421.20, which falls under Chapter 44 of the Harmonized System. This chapter covers wood and articles of wood. While many wooden items used in a household are classified as furniture in Chapter 94, coffins are specifically excluded from the definition of furniture in the HS Explanatory Notes. Instead, they are treated as other articles of wood. Heading 4421 is a residual heading for wooden products that are not specified or included in previous headings of Chapter 44. Subheading 4421.20 was specifically created to provide a distinct code for coffins, reflecting their unique nature and the need for specific trade tracking. The classification remains 4421.20 regardless of whether the coffin is made of solid wood, particle board, or fiberboard, as long as the essential character is provided by the wood. This classification also includes coffins that are lined with fabric or fitted with metal handles and ornaments, provided the wooden structure remains the primary component. The inclusion of 4421.20 in the HS nomenclature allows customs authorities to monitor the movement of these specific goods separately from general wooden containers or household furniture.

Products Included

• Solid oak or mahogany coffins
• Pine burial caskets
• Veneered wood coffins
• Caskets made of particle board with wood finish
• Wooden coffins with interior fabric lining
• Wooden coffins with metal handles and fittings

Common Misclassification

A frequent misclassification is HS code 4421.99, which is the general category for other articles of wood. While 4421.99 is a valid basket code, the specific subheading 4421.20 for coffins must be used whenever applicable. Another common error is attempting to classify coffins under heading 9403 as furniture. However, because coffins are not intended for furnishing homes, offices, or similar settings, they do not meet the criteria for Chapter 94. Additionally, purely metal coffins are classified under heading 7326 or 8306 depending on their construction, not under Chapter 44.

FAQ

What is the HS code for wooden coffins?

The specific HS code for wooden coffins is 4421.20.

Are wooden caskets classified differently than coffins?

No, in the context of the Harmonized System, both wooden caskets and wooden coffins are classified under HS code 4421.20.