The tariff classification of body bags.

NY I82481 June 11, 2002 CLA-2-39:RR:NC:SP:221 I82481 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Kelly Morrison Galax Inc. 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of body bags. Dear Ms. Morrison: In your letter dated May 14, 2002, on behalf of Shieldex Trading., you requested a tariff classification ruling. Descriptive literature was provided with your letter. Although you mention that you sent a sample, it was not received in this office. The body bags are said to be composed of polyethylene plastic. You state that the body bags should be classified in heading 3923, HTS, which provides for articles for the conveyance or packing of goods. Customs Headquarters addressed the classification of body bags in HQ 958803 of August 27, 1996. Although the body bags are used to transport human remains, human remains are not considered “goods” as the term is used in the tariff. That is, human remains are not articles of trade, and therefore body bags are not classified in heading 3923. You did not state the country of origin. The rate of duty provided below is the rate applicable to this merchandise when it is made in a country with which the United States has Normal Trade Relations. The applicable subheading for the body bags will be 3926.90.9880, 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division