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HQ 082660


February 23, 1990

CLA-2 CO:R:C:G 082660 JBW 830839

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.21.0050

Mr. William J. Marston
U. S. Carriage International, Inc.
11938 Waveland Avenue
Franklin Park, IL 60131

RE: Plastic Patient Bedside Bags

Dear Mr. Marston:

Your letter of June 16, 1988, on behalf of Cypress Medical Products, addressed to our New York office, has been referred to this office for reply concerning the classification of plastic patient bedside bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample submitted is a bag, measuring 30 by 17 centimeters, constructed of thin gauge, high density polyethylene plastic. The bags have adhesive labels to attach the bags to the rails of a hospital bed. Hospital patients may use the bag either to store personal belongings or to transport their belongings home. The bags are also suitable for use as disposable trash bags.

ISSUE:

What is the classification under the HTSUSA of a thin plastic bag designed for use by hospital patients for storage or transportation of personal belongings or as a trash bag?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's.

Subheading 3923.21, HTSUSA, includes articles of plastic for the conveyance or packing of goods, sacks and bags. This subheading includes plastic bags designed to hold or to transport sundry items. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, include under this heading "refuse sacks." Thus, if the patient bedside bag is used for storage or transportation of personal belongings or as a trash bag, then it will fall within the terms of subheading 3923.21, HTSUSA.

HOLDING:

The patient bedside bag is classified under subheading 3923.21.0050, HTSUSA, as an article for the conveyance or packing of goods, of plastic, sacks or bags, of polymers of ethylene, other. The duty for this item is 3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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