Steel caskets and wooden caskets fall under different HTS subheadings within Chapter 94, and each carries its own column-1 duty rate. Caskets made from alternative materials — wicker, bamboo, or biodegradable composites — may classify elsewhere depending on the essential character of the article. Providing the gauge of steel, wood species, or fiber type on the commercial invoice helps CBP assign the correct subheading at entry.

While CBP governs the federal import process, individual states regulate the sale and use of caskets through funeral industry licensing laws. Some states have historically required caskets to be sold only through licensed funeral homes, though such restrictions have faced legal challenges. Importers and distributors should consult state funeral regulatory boards in their target markets, as compliance requirements can affect distribution channel decisions independent of federal customs clearance.