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HQ 085962


March 2, 1990

CLA-2 CO:R:C:G 085962 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3005.90.5000

Mr. Lewis Stein
Office of General Counsel
Johnson & Johnson
One Johnson & Johnson Plaza
New Brunswick, NJ 08933-7002

RE: Laparotomy pads are wadding or gauze for dressings if they are exclusively intended, because of labels affixed or special folding, for sale directly without re-packing to users for medical, surgical, dental or veterinary purposes.

Dear Mr. Stein:

This is in reply to your letter of November 3, 1989, concerning the tariff classification of SOF-WICK and RAY-TEC X- Ray detectable laporatomy [sic.] pads, imported from Mexico of U.S. components, and China, respectively. As you failed to respond to our letter of January 24, 1990, your request for confidentiality, under 19 C.F.R. 177.2(b)(7), is denied.

FACTS:

The merchandise at issue consists of two types of X-Ray detectable laporatomy [sic.] [hereinafter laparotomy] pads. Webster's II New Riverside University Dictionary, at 677, defines laparotomy as a "[s]urgical incision into the abdominal wall." The pads are designed for use within the body cavity during surgery.

SOF-WICK lap pads are composed of a single layer of spun- laced fabric, folded in half, and sewn together on three sides and inverted. The edges of the fourth side are turned in and sewn. Prior to completion of the fourth sewing line, a piece of RAY-TEC ribbon is placed in the turned-in edge, and a handle is inserted between the two layers in one corner, and secured by a diagonal sewing line.

Once completed, the SOF-WICK lap pads, in groups of five, are loop handle banded and over-wrapped to facilitate sterile handling in the operating room. The over-wrapped product is placed in a paper bag, which is closed by heat sealing. These bags are over-bagged with poly bags. The over-bagged units are packaged in shippers and sterilized.

RAY-TEC laundered lap pads are composed of a piece of 28 x 24 gauze, folded in such a way as to produce a 4 ply construction. The layers of the gauze are sewn together on three sides. The edges of the fourth side are turned in and sewn. Prior to completion of the fourth sewing line, a piece of RAY- TEC ribbon is placed in the turned in edge, and a handle is inserted between the layers in one corner. The handle is secured by a sewing line that passes through the RAY-TEC , the handle, and all layers of the gauze.

Once completed, the pads are paper banded in groups of five.

The pads for the bag and pouch product are over-wrapped. The bag, pouch, and trays are then heat sealed closed. The product is over-bagged with poly bags, packed in shippers, and sterilized.

ISSUE:

Whether the instant merchandise are considered pharmaceuti- cal products or textile products under the HTSUSA?

LAW AND ANALYSIS:

Heading 5603, HTSUSA, provides for nonwovens. The Explana- tory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN to this heading excludes from classification therein "[b]andages, medicated or put up for retail sale (heading 30.05)."

Heading 3005, HTSUSA, provides for, inter alia, wadding, gauze, bandages and similar articles, put up in forms or packings for retail sale for medical or surgical purposes. The EN to this heading aids our understanding by stating:

Wadding and gauze for dressings (usually of absorbent cotton) and bandages, etc., not impregnated or coated with pharmaceutical substances, are also classified in this head- ing, provided they are exclusively intended (e.g., because of the labels affixed or spe- cial folding) for sale directly without re- packing, to users (private persons, hospi- tals, etc.) for use for medical, surgical, dental or veterinary purposes.

The above narrative precisely describes the instant merchan- dise. Although the EN to heading 5603 explicitly excluded only bandages put up for retail sale, heading 3005 clearly provides for lap pads used inside the body cavity during surgery. Classification in heading 3005, HTSUSA, is therefore appropriate.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 3005.90.5000, HTSUSA, as wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with phar- maceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes, other, other. Merchandise of this subheading, imported from either China or Mexico, are subject to a rate of duty of 7 percent ad valorem.

You have specifically requested we do not calculate any reduced rates of duty obtained through the use of U.S. goods assembled abroad. We grant this request.

Sincerely,

JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION

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