Modification of NYRL 855589; Cotton tubular stockinette bandages; Heading 3005, HTSUSA; Wadding, gauze, bandages and similar articles.

HQ 952769 October 22, 1992 CLA-2 CO:R:C:F 952769 LPF CATEGORY: Classification TARIFF NO.: 3005.90.50 Ms. Sarita W. Tao Lorrex Health Products 1170 Broadway, Suite 215 New York, NY 10001 RE: Modification of NYRL 855589; Cotton tubular stockinette bandages; Heading 3005, HTSUSA; Wadding, gauze, bandages and similar articles. Dear Ms. Tao: In New York Ruling Letter (NYRL) 855589, issued August 29, 1990, stockinette bandages, from China, were classified in heading 6002, HTSUSA, as other knitted or crocheted fabrics. We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows. FACTS: The articles at issue are cotton tubular stockinette bandages intended for resale without repacking to hospitals, nursing homes and private persons. They are made of non-sterile 100% cotton fibers, and they are of circular weft knit construction. In their flattened condition, the articles measure approximately 2-1/2 inches wide. They are imported in widths of 2,3,4,6,8,10 and 12 inches in 25 yard rolls. ISSUE: Whether the cotton tubular stockinette bandages are classifiable in heading 3005, HTSUSA, as wadding, gauze, bandages and similar articles 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 -2- 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, bandages and similar articles, 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 information provided, the articles are identifiable as bandages classifiable under heading 3005, for sale directly to users for medical and other uses. Having determined that heading 3005 provides for the articles, 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. Assuming that the stockinette bandages will not be coated or impregnated with pharmaceutical substances, they are appropriately classified in subheading 3005.90.50. HOLDING: The cotton tubular stockinette bandages are 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. NYRL 855589 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division