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HQ 952343


October 22, 1992

CLA-2 CO:R:C:F 952343 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3005.90.50

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.

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.

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

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