886980 88 Ruling Active

The tariff classification of a cadaver bag from China.

Issued June 24, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The bag is made of polyvinyl chloride plastic sheeting, measures 36 inches in width and 90 inches in length, and has a zipper closure running throughout its length. The cadaver bag is accompanied by three paper identification tags. One will be attached to the cadaver, one to his personal effects, and one to the bag itself. The cadaver bag and identification tags are packaged in an outer polyethylene packaging bag. The cadaver bag and identification tags comprise a set, with the essential character imparted by the cadaver bag. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the cadaver bag, either imported alone or as the set described above, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 886980 June 24, 1993 CLA-2-39:S:N:N6:221 886980 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Lawrence R. Pilon Hodes & Pilon 33 North Dearborn, Suite 2204 Chicago, IL 60602-3109 RE: The tariff classification of a cadaver bag from China. Dear Mr. Pilon: In your letter dated June 4, 1993, on behalf of Medline Industries, Inc., you requested a tariff classification ruling. The sample submitted with your request is a cadaver bag used by hospitals and similar health care providers for handling the deceased. The bag is made of polyvinyl chloride plastic sheeting, measures 36 inches in width and 90 inches in length, and has a zipper closure running throughout its length. The cadaver bag is accompanied by three paper identification tags. One will be attached to the cadaver, one to his personal effects, and one to the bag itself. The cadaver bag and identification tags are packaged in an outer polyethylene packaging bag. The cadaver bag and identification tags comprise a set, with the essential character imparted by the cadaver bag. The sample is being returned as you requested. The applicable subheading for the cadaver bag, either imported alone or as the set described above, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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