&&Style numbers DIS-005B 9 x 12 inches and DIS-32RB 8 x 9 inches are sealable bags composed of 100% polyethylene which have been printed with the bio hazard symbol. They are used for urine collection, blood tubes and specimen transportation.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR I) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only, For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes, Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&In your request for an Advance Ruling you proposed tariff classification under 4911.99.00.90. This tariff classification number is correct. CITT decision AP-2016-013, paragraph 67, found that:&&&&"The Tribunal finds that this essential nature and use is determined by the printing of the biohazard warning symbol on the goods in issue. The printed biohazard symbol is what defines the goods in issue and gives them their essential character, their raison d'être as a "biohazard bag", as it is the reason for which the goods in issue are made, purchased and used. Without the printing, the goods in issue would be expensive clear plastic bags that could not be used for their intended purpose. Their commercial value comes from the fact that they meet the requirements to be qualified as "biohazard bags", which is determined by the existence of the printed biohazard symbol".&&&&Since the goods at issue in this Advance Ruling are similar to those goods under appeal in CITT decision AP-2016-013, it follows that the goods at issue are also biohazardous bags based on the essential nature of the printed biohazard symbol.