9832.00.00.00Coffins or caskets: (a) containing the remains of a person who died abroad; or (b) imported by a funeral director, who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation take place outside Canada.

MFN, Most Favoured Nation: the rate for goods from most countries. free