HS 442120 Coffins
Quick Answer: Coffins imported under HS 442120 enter the UK duty-free, the EU at rates up to 4.00% ad valorem, and the US at rates up to 33 1/3% ad valorem, with preferential duty-free entry for certain trade partners. This HS code specifically covers finished coffins and their parts, typically made from wood, but can also include those made from other materials. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421200000 | 0.00 % | — | — |
| 4421201000 | 0.00 % | — | — |
| 4421209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4421200000 | — | — | — |
| 4421201000 | 4.00 % | — | — |
| 4421209000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 442120 | — | — | — |
| 4421201000 | 3.3% | Free (18 programs) | ["No."] |
| 4421202000 | 3.3% | Free (18 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4421.20?
Imports of Coffins may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 442120 cover?
This subheading covers coffins, which are receptacles designed for the interment or cremation of human remains. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to finished or unfinished coffins made of wood. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses a wide range of wooden coffins, regardless of their degree of completion, as long as their primary function is for the final disposition of a deceased person.
What falls outside HS 442120?
The following products are excluded from HS 442120: wooden boxes or crates not specifically designed as coffins, such as shipping crates or storage boxes, which would typically fall under other headings within Chapter 44 or Chapter 42. Also excluded are decorative urns for ashes, funerary urns, or other funerary articles not serving as the primary receptacle for the deceased. Items like wooden grave markers or memorial benches are also classified separately, generally under headings related to furniture or other articles of wood.
What are common classification mistakes for HS 442120?
A common error is misclassifying unfinished wooden components that could be used for coffins but are not yet assembled into a recognizable receptacle. According to General Rule of Interpretation (GRI) 2(a), an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the finished article. Importers may also mistakenly classify decorative wooden boxes or caskets intended for display or storage, rather than for interment, under this heading.
How should importers classify products under HS 442120?
The correct procedure for classifying wooden coffins under HS 442120 involves a thorough examination of the product's design and intended use. Importers and customs brokers must confirm that the item is specifically manufactured and marketed as a coffin for human remains. Reviewing product descriptions, marketing materials, and any technical specifications provided by the manufacturer is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, will confirm the correct subheading and any specific notes or exclusions.
How is the duty calculated for products under HS 442120?
A polished oak coffin weighing 150 kg and declared at a customs value of $500 USD would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4421.20.9000, which covers coffins.
Which trade agreements reduce duties for HS 442120?
Several free trade agreements may reduce the applicable duty rate for HS 442120, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating coffins from Canada and Mexico may enter the United States duty-free. For CPTPP, originating coffins from countries like Vietnam or Singapore may also benefit from reduced or zero duty rates. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a specific movement certificate for other agreements, is typically required.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 442120 (Coffins)?
Import duty rates for HS code 442120 (Coffins) vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 0.00%. The European Union, under the TARIC system, may have different rates depending on the origin, often ranging from 0.00% to 4.00% ad valorem. The UK Trade Tariff also shows a standard rate of 0.00% for goods from most countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
How is the import duty for HS code 442120 calculated, and can you provide an example?
The duty calculation for HS code 442120 typically involves an ad valorem rate, meaning a percentage of the declared value of the goods. For instance, if a country applies a 3.3% ad valorem duty rate and you import coffins valued at $5,000, the duty would be calculated as: $5,000 (value) × 0.033 (duty rate) = $165.00. Always ensure the declared value is accurate and includes costs like shipping and insurance if required by the importing country's customs valuation rules.
What are the classification criteria for HS code 442120, and are there any specific exclusions?
HS code 442120 covers 'Other articles of wood' specifically designated as coffins. The primary classification criterion is that the article must be designed and intended for the interment of human remains. This includes complete coffins, as well as components that are clearly identifiable and exclusively intended for the construction of coffins. Articles of wood that are not specifically shaped or prepared for use as coffins, or which serve a dual purpose, would likely be classified under other headings. For example, unfinished wooden boxes not specifically designed as coffins would not fall under this code.
Which trade agreements commonly offer preferential duty rates for HS code 442120?
Several trade agreements can provide preferential duty rates for HS code 442120. For example, agreements like the USMCA (United States-Mexico-Canada Agreement) may offer reduced or zero duties for goods originating from member countries. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide, often resulting in preferential rates. The UK also has a network of FTAs post-Brexit. Countries listed with 'Free' rates under specific preferential schemes (e.g., A*, AU, B, CL, CO, KR, SG) indicate that shipments originating from these partner countries may be eligible for duty-free importation, provided all rules of origin are met and proper documentation is submitted.
What documentation is typically required when importing coffins under HS code 442120?
When importing coffins under HS code 442120, standard import documentation is required, which may include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents might be necessary. This could include a certificate of origin to claim preferential duty rates under a trade agreement. Some jurisdictions may also require specific health or sanitary certificates, or declarations related to the materials used, especially if the coffins are made from certain types of wood or contain specific finishes. It is advisable for importers and customs brokers to verify the exact documentation requirements with the customs authority of the destination country.