41. Are corpses subject to the provisions of the Harmonized Tariff Schedule of the United States (HTSUS) and therefore required to be entered?
A. Yes, corpses are goods subject to the provisions of the HTSUS and are entered under subheading 7326.90.8677 as steel or iron burial caskets with a duty rate of 2.9 percent.
B. No, corpses are not goods subject to the provisions of the HTSUS, but are required to be entered.
C. No, corpses are not goods subject to the provisions of the HTSUS and are not required to be entered.
D. Yes, corpses are goods subject to the provisions of the HTSUS, but are not required to be entered.
E. Yes, corpses are goods subject to the provisions of the HTSUS and are entered under subheading 4421.91.9730 as wooden burial caskets with a duty rate of 3.3 percent.
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The Answer is: C
Citation: 19 CFR ยง 141.4(a)
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