Burial (17)
http://www.worldheritagesite.org/categories/category50.html

Pecs
Etruscan necropolises
Korean dolmen sites
Gonbad-e Qabus
Humayun's tomb
Imperial tombs of Ming and Qing
Koguryo tombs (North Korea)
Yasawi Mausoleum
First Qing Mausoleum (terracotta warriors)
Memphis (pyramids)
Joseon tombs
Sammallahdenmäki
Skogskyrkogarden
Taj Mahal
Confucius
Askia
Buganda

I would add: Sveshtari, Bru na Boinne, Jelling, Koguryo (China), Nemrut Dag, Syracuse, Meroe, Gebel Barkal, Thebes, Aigai (Vergina), Birka/Hovgarden, El Escorial, Kaesong, Hal Saflieni, Tierradentro, Makli, Kazanlak, Xanthos/Letoon, Pasargadae, Bahai sites.

Do you mean the Goguryeo tombs in North Korea or in China? There are none in South Korea. In addition, Gyeongju and the Baekje WHS contain numerous Dynastic tombs, but like Kaesong they are also former capitals.

Full Support
First Qing Mausoleum - Famous terra-cotta warriors, first unification of China.
Memphis (Pyramids) - How can this not be included, largest pyramid and only surviving ancient wonder of the world.
Taj Mahal - Masterpiece of Mughal and Indian Architecture.

Maybe
Etruscan Necropolises - Fascinating pre-Roman Tombs, preserved tomb murals/paintings.
Joseon Tombs - Not only a living tradition of ancestral worship, most complete dynastic burial remains in East Asia. Arguably the best example of Feng Shui in regards to burial/tomb design. "Blend of Confucian principles, Buddhism, Taoism and indigenous ideas were all taken into account in the location, layout and design of the tombs." AB Evaluation
Koguryo Capital and Tombs (China) - Iconic example of step pyramid shaped tomb architecture, tomb murals are exquisite.

No
Humayun's Tomb - Not as representative or iconic as the Taj Mahal.
Imperial Tombs of Ming and Qing - Influential and extensive, but partially incomplete/requiring extensions and no longer a living heritage.
Confucius (Qufu) - Better suited for other category, burial area consists of a very large cemetary, not exceptional for its burial tradition alone.
Gonbad-e Qabus - Quite unique tower, noted for its architecture more than its use or function as a place of burial. Seems unclear if it functioned more as commemorative tower or a tomb tower.
Korean Dolmen Sites - While extensive and possibly the most concentrated in the world, there are equally comparable examples in style, some more iconic.
Necropolis of Pécs - Etruscan example is the more exceptional necropolis in Europe.

Seems an easy choice this one. Mausoleum of the first Qin Emperor, the Pyramids and Taj Mahal are all shoo-ins.
All other are pretty niche. I'd only like to add the Etruscan necropolises.

I think the Goguryeo Step-pyramid tomb in Ji'an, China might be a worthy choice.

We are not at the point of discussing the categories, something Els keeps for after we are finished with the top 200 enterprise. I guess you are right and that they all do not belong here. For now I included them because I thought it would be consistent with the current list to have all sites where the burial is a major element in the OUV.

My selection:

Etruscan necropolises - Great representation of ancient Europe burial art.
First Qing Mausoleum (terracotta warriors) - iconic
Memphis (pyramids) - iconic
Joseon tombs - second winterkjm
Taj Mahal - iconic
Confucius - religious significance
Buganda - an African example
Bru na Boinne - excellent neolithic example, a maybe (less than Hal Saflieni)
Koguryo (China) - represent East Asia
Nemrut Dag - iconic, enigmatic
Meroe - beautiful, but probably less significant than Memphis and Thebes
Thebes - iconic, highly significant
Aigai (Vergina) - another excellent example from European antiquity
El Escorial - great example from later Europe
Hal Saflieni - best neolithic representation, among the oldest standing buildings in the world
Tierradentro - best Precolumbian example

Taj Mahal - not only for Islamic Mughal burial site but for architecture, garden and landscape design.
Qin Emperor - Terracotta Army and burial mound of Qin Emperor is a perfect representative of East Asian burial culture.
Memphis - Pyramid of ancient Egyptian, a real wonder of civilization.

I totally agree with Els both in the selection as well as my support to Etruscan Necropolis (the painted ones I visited are really outstanding)

This site has to be included somewhere, perhaps former capitals? The remains of the Kingdom of Kush (which for a time ruled Egypt), contains the ruins of nearly 200 pyramids. Read Els review for a more deeper analysis.

I'd agree with Meroe too, certainly in my top 200

Meroe will be discussed in another category: Archaeological site, Classical (other)

My selections

First Qing Mausoleum - Famous terra-cotta warriors, first unification of China.
Memphis (Pyramids) - How can this not be included, largest pyramid and only surviving ancient wonder of the world.
Taj Mahal
Etruscan

Summarizing:

Etruscan necropolises - fascinating pre-Roman Tombs, preserved tomb murals/paintings.
Korean dolmen sites
Gonbad-e Qabus
Humayun's tomb
Imperial tombs of Ming and Qing
Koguryo tombs (North Korea)
Yasawi Mausoleum
First Qing Mausoleum (terracotta warriors) - for its famous terra-cotta warriors, first unification of China
Memphis (pyramids) - largest pyramid and only surviving ancient wonder of the world
Joseon tombs - Not only a living tradition of ancestral worship, most complete dynastic burial remains in East Asia
Sammallahdenmäki
Skogskyrkogarden
Taj Mahal - not only for Islamic Mughal burial site but for architecture, garden and landscape design
Confucius
Askia
Buganda

Brought over from different category:
Koguryo (China) - Iconic example of step pyramid shaped tomb architecture, tomb murals are exquisite.

A rather widely scattered Category in terms of geography, culture and period which makes comparisons quite difficult.
-Pecs - NO - some "nice" Paleo Christian remains but not important enough and e.g Rome covers this aspect well?
-Etruscan necropolises - YES - important and unique (on the list) reamins of a pre-Roman culture
-Korean dolmen sites - NO - our "A" list doesn't need another manifestation of megalithic burial chambers from wherever in the World they might come.
-Gonbad-e Qabus - NO - Eurocentricity alert!! Nice brick tower from c1000CE but it seems very difficult to make out anything other than a regional case for such a "single structure". I know it isn't actually a "minaret" but tall brick towers in Central Asia get adequately represented via that route? I hope we have treated the "average" European single building site equally (E.g Bremen Town Hall?)
-Humayun's tomb - NO - rather like the Mughal Forts it does seem that we need to make a choice across Mughal tombs -and the Taj gets it
-Imperial tombs of Ming and Qing - MAYBE - 2 issues at least -how much Ming Dynasty stuff do we need and how many different Chinese dynastic mausolea!! Ming is already going to be well represented by the Forbidden city and Temple of Heaven so this should only be included on "Mausolea" grounds?
-Koguryo tombs (North Korea) - MAYBE - Have visited one of the sites (almost certainly not the best as we didn't get inside to see paintings). I will leave it to an "expert" on whether the Koruryo Dynasty is important enough in World terms to justify representation on our A List (doubtful??) - and, if so, by which site.
-Yasawi Mausoleum - NO - (ANOTHER "Eurocentricty alert!!). There are just SO many Islamic mausolea in Central Asia -this one is a little different in holding the remains of a Sufi Saint. In terms of the quality of its "Timurid" architecture the AB eval says "The capital cities of the
empire, Samarkand and Bukhara, already inscribed on the World Heritage List, comprised some of the principal buildings and ensembles, in particular the Bibi Khanum Mosque, which is comparable with the Mausoleum of Yasawi in its size and architecture.". On this basis I prefer them!
-First Qing Mausoleum (terracotta warriors) (NB "QIN" not "Qing"!!) - YES - unique, amazing etc etc
- Memphis (pyramids) - YES -another shoo-in
- Joseon tombs - MAYBE - (Eurocentricity alert!) If one equates "Korea" within Asia with some of the smaller nations of Europe (I know there are many differences). If we can regard e.g "Portugal" as justifying sites with its own particular style (E.g Belem) can we really exclude a Korean example?
-Sammallahdenmäki - NO -as per rejection under European Archaeological sites
-Skogskyrkogarden - NO - too niche for an A grade list which will have plenty of other 20C architectural examples to choose from
-Taj Mahal - YES
-Confucius - MAYBE - The mansions are 19th C of course whilst the cemetery contains the original tomb. There may be better sites for representing the philosophy. But, on the other hand should be really be so "mean" in granting sites to it?
-Askia - NO - too "regional" and the style is adequately covered elsewhere
-Buganda - MAYBE (Eurocentricity Alert!!) - African (near-) contemporary "Royalty" also has Abomey and Ambohimanga on the list. But neither of this seem to passed "our" hurdles yet!! Just because it is made of "straw" shouldn't lead to its rejection!! It is "unique" on the List in that respect.

I am happy to cover most of Assif's "extras" list in their respective assigned categories as I don't think that any of them are really "either/or" with these except
-Koguryo Tombs (China) - MAYBE but only if we decided a Koguryo tomb was needed and chose this over the DPRK example
-Kaesong - MAYBE - ok it covers more than "tombs" but it is primarily yet another set of Korean dynastic tombs and needs to compete with the others (Joseon plus 2 Koguryo) for (at most) 1 place