&&The good in issue is a polyethylene bag used in asbestos insulation removal from pipes. It is designed with a quick attach collar, fiberguard glove sleeves and latex work gloves. Each bag has two chambers, the removal or work area and the debris chamber which can be twisted closed for the safe removal of the asbestos. The glovebags are packaged in a dispensing box on a roll and can be cut off and used in sections of one, two, three or more bags.

&&You have proposed classification under heading 39.26 which provides for “Other articles of plastics and articles of other materials of headings 39.01 to 39.14”. Heading 39.26 covers articles not elsewhere specified or included, of plastics. The glovebag is more specifically provided for in heading 39.23 as “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics”. The Explanatory Note to heading 39.23 states that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products, and includes containers such as sacks and bags of plastics. The glovebag is classified under subheading 3923.21 as a bag composed of polymers of ethylene.&&&&The Horizontal Glove Bag is not considered to be a good of tariff item 3926.20.10 as protective suits and their accessories (including gloves), to be employed in a noxious atmosphere, as the good is more specifically provided for as a bag of plastics under heading 39.23.&&