the present invention relates to improvements for shopping and merchandise bags with integral handles . disclosed is a bag with integral handles and closure elements located below the integral handles . further disclosed is a process for manufacturing a reclosable bag with integral handles . the handles and bag may be formed from a wave - cut polymeric tube . in addition , the handles of the bag may be formed from a wave - cut polymeric tube while the body of the bag is formed from a side - gusseted polymeric tube . the disclosed bags and methods to make such bags provide cost effective solutions for providing reclosable bags with integral handles .