CLA-2 RR:TC:FC 958803 ALS
Mr. Michael O.Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Modification of District Director Ruling Letter (DD) 848665,
dated January 30, 1990, Regarding Cadaver/body bags and kits from Taiwan
Dear Mr. O'Neill:
In DD 848665 you were advised that body bags, including body
bag kits, were classifiable in 3923.90.00, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). These bags
were considered articles for the conveyance or packing of goods,
of plastics. We noted that the ruling was based on the incorrect
conclusion insofar as cadavers are not considered goods for
tariff purposes. Pursuant to section 625, Tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186
(1993)(hereinafter section 625), notice of the proposed
modification of DD 848665 was published July 24, 1996, in the
Customs Bulletin, Volume 30, Number 29/30.
FACTS:
The articles under consideration are body bags, which are
made of a strong high grade plastic, with a heavy duty, rustproof
nylon zipper that runs the full length of the bag, and body bag
kits, which contain the body bag with a chin strap, cellulose
pads, two 60" ties, 3 bright yellow identification tags and 3
white I.D. tags. The articles, which come in two sizes and are
intended for 1 time use, are used by hospitals, morgues,
mortuaries, medical schools, as well as police, fire, ambulance
and emergency vehicles for handling a cadaver. - 2 -
ISSUE:
What is the classification of cadaver bags (body bags),
including tags, straps, pads and ties, of plastics?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
DD 848665 held that the subject articles were classifiable
under subheading 3923.90.0000, HTSUSA, the provision for articles
for the conveyance or packing of goods, of plastics; other. In
considering the propriety of that classification we considered
the definition for the term "goods" contained in Harmonized
Tariff Schedule of the United States and in the Explanatory Notes
(EN) to the Harmonized System. General Note 1, HTSUSA, provides
that the Schedule covers goods imported into the United States
and General Note 16, HTSUSA, exempts corpses, etc. from General
Note 1. The EN to Rule 1 of the General Rules of Interpretation
(GRI's), states that "[T]he Nomenclature sets out...goods handled
in international trade."
In reviewing this nomenclature we have concluded that human
remains are not an item which would be considered to be
encompassed by the term "goods" as that term is used in the
HTSUSA, i.e., a cadaver is not an article of trade. Thus, while
we do not question the use of the bags, i.e., the transportation
of human remains, we believe that since such remains are not
"goods", the classification stated in the referenced ruling,
which is dependent on the conveyance of goods, is incorrect. In
this regard, we note that two subsequent rulings, New York Ruling
Letter (NYRL) 886980, dated June 24, 1993, and NYRL 802516, dated
September 30, 1994, classified body bags in subheading
3926.90.9890, HTSUSA, which provides for other articles of
plastics, other.
HOLDING:
Cadaver bags (body bags) of plastics designed to transport
human remains, as well as kits containing such bags and related - 3 -
items such as straps and pads, are classifiable in subheading
3926.90.9890, HTSUSA, which provides for other articles of
plastics, other. Articles so classified are subject to a general
rate of duty of 5.3 percent ad valorem.
DD 848665, dated January 30, 1990, is hereby modified. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division