CLA-2 CO:R:C:F 952343 LPF
Lawrence R. Pilon, Esq.
Hodes & Pilon
33 North Dearborn, Suite 2204
Chicago, IL 60602-3109
RE: Classification of cotton tubular stockinette dressing;
Heading 3005, HTSUSA; Wadding, gauze, bandages and similar
articles, for example, dressings.
Dear Mr. Pilon:
This is in response to your letter of July 21, 1992,
submitted on behalf of Medline Industries, Inc. You request the
proper classification of cotton tubular stockinette dressing,
imported from South Korea, Taiwan or China, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). You
submitted a sample with your request for a binding ruling.
FACTS:
The sample you submitted consists of a 3" wide tube shaped
piece of 100% cotton, seamless, unbleached, knit fabric, with a
stick-on label describing it as a "tubular stockinette dressing."
The sample is not adhesive, nor does it appear to be coated or
impregnated with pharmaceutical substances. The merchandise will
not be subjected to any form of manufacture, modification,
manipulation, treatment, packaging or repackaging after
importation prior to sale. It will be imported in 2", 3", 4" and
6" widths, put up and packaged in 25 yard rolls. The article
will be sold to health care providers such as hospitals, nursing
homes and medical clinics for use as a dressing.
ISSUE:
Whether the stockinette dressing is classifiable in heading
3005, HTSUSA, as wadding, gauze and similar articles, for
example, dressings or in heading 6002, HTSUSA, as other knitted
or crocheted fabrics.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 3005, HTSUSA, provides for, inter alia, wadding,
gauze and similar articles, for example, dressings put up in
forms or packings for retail sale for medical or surgical
purposes. The EN's to 3005 indicate that the heading includes:
...Wadding and gauze for dressings (usually of
absorbent cotton) and bandages, etc., not
impregnated or coated with pharmaceutical
substances,...provided they are exclusively
intended (e.g., because of the labels affixed
or special folding) for sale directly without
re-packing, to users (private persons, hospitals,
etc.) for use for medical, surgical, dental or
veterinary purposes.
From the sample submitted and information provided from the
inquirer, the article is identifiable as a dressing classifiable
under heading 3005, for sale directly to users for medical and
other uses.
Having determined that heading 3005 provides for the
article, there is no need to resort to a less specific heading,
such as 6002, which provides for other knitted or crocheted
fabrics. In this regard, we note that Note 2 to Section VI,
HTSUSA, explains that goods classifiable in heading 3005, by
reason of being put up for retail sale, are to be classified in
that heading and in no other heading of the tariff schedule. The
stockinette dressing is appropriately classified in subheading
3005.90.50.
-3-
HOLDING:
The cotton tubular stockinette dressing is classifiable in
subheading 3005.90.50 as "Wadding, gauze, bandages and similar
articles (for example, dressings...), impregnated or coated with
pharmaceutical substances or put up in forms or packings for
retail sale for medical, surgical, dental or veterinary purposes:
Other: Other." The general column one rate of duty is 7 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division