CLA-2-39:S:N:N6:221 886980
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