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NY 802516

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September 30, 1994

CLA-2-39:S:N:N6:221 802516

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. W.J. Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Blvd.
P.O. Box 712
Calexico, CA 92231

RE: The tariff classification of body bags from Mexico.

Dear Mr. Polkinhorn:

In your letter dated August 30, 1994, on behalf of Direct Data International, you requested a tariff classification ruling.

A sample swatch of the bags was provided. The swatch is composed of a polyester textile mesh covered on both sides with a visible layer of polyvinyl chloride plastic. The body bags are said to have a zipper and handles. They will be used to transport human corpses.

The applicable subheading for the body bags 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

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