What Every Member of the 

Trade Community Should Know About: 

Wadding, Gauze, 

Bandages and 

Similar Articles 

(Heading 3005 

HTSUS) 

AN INFORMED COMPLIANCE PUBLICATION 

JULY 2006 
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued April 2000 

Reviewed with no changes January 2004 

Revised July 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

2
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, covers 

wadding, gauze, bandages and similar articles of heading 3005. “Wadding, Gauze, Bandages 

and Similar Articles (Heading 3005 HTSUS)” provides guidance regarding the classification of 

imported merchandise*. We sincerely hope that this material, together with seminars and 

increased access to rulings of U.S. Customs and Border Protection, will help the trade 

community to improve voluntary compliance with customs laws and to understand the relevant 

administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, (Mint Annex) NW, Washington, D.C. 20229. 

Sandra L. Bell, 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

3
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

(This page intentionally left blank)

4
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

INTRODUCTION..........................................................................................7

DEFINITIONS AND USES...........................................................................8

MATERIALS ..............................................................................................11

PHARMACEUTICAL SUBSTANCES .......................................................13

RETAIL PACKAGING, LABELING, FOLDING.........................................16

POST-IMPORTATION MANIPULATIONS................................................18

PRODUCTS OUTSIDE THE PURVIEW OF HEADING 3005....................20

POSSIBLE MISCLASSIFICATION CONSEQUENCES............................24

THE IMPORTER’S RESPONSIBILITIES ..................................................25

INVOICE REQUIREMENTS ......................................................................25

ADDITIONAL INFORMATION...................................................................27

The Internet............................................................................................................................... 27 

Customs Regulations ................................................................................................................ 27 

CBP Bulletin ............................................................................................................................. 27 

Importing Into the United States............................................................................................... 28 

Informed Compliance Publications........................................................................................... 28 

Value Publications.................................................................................................................... 29 

“Your Comments are Important”.............................................................................................. 30 

 

5
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

(This page intentionally left blank) 

6
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

INTRODUCTION 

Heading 3005 of the Harmonized Tariff Schedule (HTS) appears straightforward 

enough at first glance. It provides for “[w]adding, gauze, bandages and similar articles 

(for example dressings, adhesive plasters, poultices) impregnated or coated with 

pharmaceutical substances or put up in forms or packings for retail sale for medical, 

surgical, dental or veterinary purposes.” All products classifiable in the provisions of the 

heading are statutorily free. We use adhesive bandages (e.g., Band-Aids®) in our 

homes. We have seen bandages of all types in pharmacies, gauze pads used by our 

physicians, and cotton wadding used by our dentists. It is all seemingly simple 

merchandise and all free of duty. Yet this has been an area of some difficulty. Brokers 

and importers classify many items in heading 3005 that do not belong there. As we 

shall see, the primary factors to consider for product classification in this heading are 

purpose (medical use - wound treatment), presence of pharmaceutical substances, and 

packing. This is important because failure of a product to meet the criteria required by 

the language of the heading may result in classification discrepancies, duty liability, and 

possible quota consequences. 

Heading 3005 is divided into two subheadings: subheading 3005.10, which 

encompasses adhesive products, and subheading 3005.90, which encompasses 

nonadhesive products. Within each of those two subheadings a distinction is made 

between products coated or impregnated with pharmaceutical substances (i.e., 

subheadings 3005.10.1000 and 3005.90.1000) and products not coated or impregnated 

(i.e., subheadings 3005.10.5000 and 3005.90.50). That is the easy part! The difficulty is 

in understanding the parameters established by the language of heading 3005. 

Since classification is initially determined according to the terms of the HTS headings, 

pursuant to Rule 1 of the General Rules of Interpretation, HTS, we must give close 

attention to the overall descriptive language of heading 3005. The first part of the 

heading speaks of wadding, gauze, bandages and “similar articles” such as dressings, 

adhesive plasters, and poultices. The concept of “similar articles” is subject to the rule 

of ejusdem generis (of the same kind or class). Similar goods are limited to those which 

“possess the essential characteristics or purposes that unite the articles enumerated eo 

nomine” [Totes, Inc. v. U.S., 69 F.3d 495, 498 (Fed. Cir. 1995)]. 

Merchandise of heading 3005 is, first of all, wadding, gauze, bandages, dressings, 

adhesive plasters, poultices and the like. The second part of the heading then provides 

exact and limiting language for inclusion in the heading. Products must also be either 

coated or impregnated with pharmaceutical substances, or put up in forms or packings 

for retail sale. Additionally, in either case, articles of heading 3005 must be for medical, 

surgical, dental or veterinary purposes. These are the essential characteristics or 

purposes required of such products for classification in heading 3005. 

It is our intention to first examine the general nature of the articles enumerated in 

heading 3005 and then look at the limiting language. We will provide definitions and 

examples of the exemplars and try to find their shared characteristics. We will then 

7
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

discuss pharmaceutical coating and impregnation. Products treated with such 

substances will almost always be classifiable in heading 3005, so it is important to have 

an idea of what is meant by them. We will discuss products which are not coated or 

impregnated and examine what types of characteristics (e.g., folding, labeling, 

packaging, etc.) may be encountered in such products. We will then look at CBP policy 

regarding allowable and non-allowable manipulations of “bandage-like” products after 

importation. Finally, we will provide examples of products often misclassified in the 

heading, and end with an overview of the possible consequences of misclassification. 

DEFINITIONS AND USES 

If we consult any medical dictionary, we find that all the examples given in the 

legal text of the heading, namely: bandages, wadding, gauze, dressings, adhesive 

plasters, poultices, etc., share the characteristic of being directly applicable to 

diseased or injured body tissue. This is reflected in the legal language of heading 

3005, as well as in the Explanatory Notes (EN) to the heading, which constitute the 

official interpretation to the tariff at the international level. Thus, the guiding principle 

is that the enumerated products are limited to materials used in the treatment of 

wounds in a medical, surgical, dental or veterinary setting. We will now examine 

some common commercial conceptions of such articles. 

Wadding is defined in the PDR® Medical Dictionary, First Edition as “[c]arded cotton or 

wool in sheets, used for surgical dressings. ” Gauze is a “bleached cotton cloth of plain 

weave, used for dressings, bandages, and absorbent sponges” (PDR® Dictionary). 

Surgical gauze or absorbent gauze USP must meet certain standards of purity, thread 

count, construction and sterility as described in the monograph on absorbent gauze in 

the United States Pharmacopeia. 

Wadding and gauze are thus general terms for materials used for surgical or wound 

dressings. These basic materials are often classified by their mesh (number of threads 

per inch), fiber length (for tensile strength), weight (in grams per square meter), or 

absorbency as required by a specific application. For example, some types of surgical 

dressings may require a closely woven gauze for extra strength or greater protection, 

while other wound dressings may require a more open weave for better absorbency or 

drainage. 

Many products of heading 3005 are made of these cotton-based materials alone. 

Others are composite articles of cotton with other materials (such as plastic-film 

coatings or synthetic fibers such as Dacron or rayon). Others are made completely of 

other materials such as oxidized cellulose (sterile gauze or cotton which has been 

chemically treated to make it hemostatic and absorbable), dried animal skin tissue, 

plastics such as vinyl copolymers, methacrylics, polyesters or rayons. Still others are 

impregnated or coated with pharmaceutical materials (such as petrolatum or oil/water 

emulsion) to render them less adherent to open wound surfaces. There are even liquid 

dressings, usually made of plastics in a solvent, which are sprayed onto the injured 

8
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

tissue area covering wounds with a protective film. The development of various types of 

wound treatment products reflects the need to have products available that afford the 

greatest amount of protection and absorption while minimizing discomfort of the patient. 

Like wadding and gauze, dressing is also a general term. We find that Stedman’s 

Medical Dictionary, 27th Edition (Stedman’s), defines dressings as “the material 

applied...to a wound for protection, absorbance, drainage, etc.” In Dorland’s Illustrated 

Medical Dictionary, 29th Edition (Dorland’s), dressings are described as “any of various 

materials utilized for covering and protecting a wound.” Remington: The Science and 

Practice of Pharmacy 20th Edition (Remington’s) defines surgical dressing as a term 

applied to a range of materials used for the dressing of wounds. There are various 

classes of dressings such as primary wound dressings, absorbents, bandages, surgical 

adhesive tapes and protectives. The following discussion is based on the discussion in 

Remington’s found in the chapter on surgical supplies. 

Primary wound dressings are applied directly to wound surfaces to help absorb the 

wound secretion and minimize maceration (unwanted softening of the tissue). Plain 

gauze compresses are rarely used nowadays because of their tendency to adhere to 

the wound. Specialized products have been developed which have a low degree of 

adherence. Stretchable cellulose with an oil/water emulsion is used for all types of 

wounds such as burns, skin grafts and open ulcers. Pads covered with soft plastic film 

having openings allow fluids to pass through while eliminating adhesion to the wound. 

Transparent films are not only nonadherent, but allow for examination of the wound 

without removal of the dressing. 

Absorbents include open-mesh gauzes and surgical sponges made of nonwoven 

synthetic fabrics. These are more lint-free and more absorbent than cotton gauze 

sponges. Gauze strips with ravelproof edges that eliminate all loose threads are ideal 

for use as packing strips in nose and sinus surgery as well as drainage wicks in the 

treatment of draining wounds such as boils and abscesses. Folded surgical pads or 

sponges, which may be unfolded to larger sizes without exposing cut edges or loose 

threads, are a standard part of operating room tray sets. Laparotomy sponges are used 

in surgical procedures to prevent abdominal or other organs from entering the field of 

operation. They are made of four layers of gauze, with the edges folded in and 

hemmed. 

Bandages are “...piece[s] of cloth or other material, of varying shape and size, applied 

to a body part to make compression, absorb drainage, prevent motion, retain surgical 

dressings” (Stedman’s). The function of a bandage is to hold a dressing in place by 

compression or support. Among the types of bandages available are rolls of absorbent 

gauze or muslin in continuous pieces. They may be cut as required. Muslin bandages 

are particularly strong and are used to hold bulky dressings or splints in place. 

Conforming or clinging bandages are made of specially processed gauze folded to the 

center. They conform to body parts and are self-clinging, thus preventing slippage. 

They are also used to hold dressings and splints in place. High-bulk bandages are 

made of up to six layers of crimped gauze and are designed to provide additional 

9
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

protective padding in wound dressing applications. Triangular bandages are used to 

hold head dressings in place and can also be used in first-aid work as temporary splints 

for broken bones. Surgical stockinette bandages are made of stockinette material (an 

elastic, machine-made cloth) knitted or woven in tubular form. Their stretchability allows 

conformity to the arm, leg or body. They are used to cover and protect the skin prior to 

the application of a hard cast. These are typically sold in large rolls and cut to length as 

needed by a health care provider. Cast paddings are also applied to the skin under a 

cast to provide moisture absorption and allow the skin to breathe. Plaster coated 

fracture bandages must be included here as well, provided they are put up for retail sale 

for medical purposes (EN, heading 3005, p. 574). 

Adhesive tapes are also included in heading 3005, provided they are impregnated or 

coated with pharmaceutical substances or are put up in forms or packings for retail sale 

for medical, surgical, dental or veterinary purposes [EN exclusionary item (a) to heading 

5906, p. 1035]. In such applications they are generally used to retain dressings. The 

primary concern in the use of such tapes is that they be hypoallergenic and 

nonocclusive, allowing the passage of excessive moisture away from the skin. 

Protectives are used in conjunction with dressing materials to prevent loss of moisture 

or heat from a wound site. Film dressings are acrylate adhesives on a transparent, 

vapor- permeable plastic film applied directly to a wound surface. They are impervious 

to water and bacteria and are used to dress wounds which are already healing. 

Stedman’s and Remington’s characterize plasters, or adhesive plasters, as solid 

preparations which can be spread when heated, and which become adhesive at the 

temperature of the body. They are used to keep wound edges in apposition, protect 

raw surfaces, and, when medicated, to redden or blister the skin (this is a counterirritant 

action to relieve symptoms of a deeper inflammation), or to apply drugs to a desired 

location. 

Poultices are described as soft, moist masses prepared by wetting various powders or 

other absorbent substances with watery or oily fluids. They are sometimes medicated, 

and usually applied hot to the surface to create moist local heat or counterirritation. The 

classic poultices were spread on muslin, linen or other material. They were used to 

localize infectious material, and, when medicated, to supply a counterirritant effect, or 

exert an emollient effect upon a sore or inflamed part of the body by local application to 

the skin and underlying tissue surrounding the inflammation or sore (Remington’s, 

Stedman’s, Oxford English Dictionary, 2nd Ed.). 

Compresses may be considered to be products similar to those enumerated in heading 

3005. The Oxford English Dictionary defines a compress as follows: “[a] soft mass of 

linen, lint or other material formed into a pad, which by the aid of a bandage, can be 

made to press upon any part; used for compressing an artery, for keeping a dressing, 

plaister (sic), etc., in place, applying medical agents, and the like.” Webster’s Third New 

International Dictionary Unabridged offers two definitions of a compress: 1) “a covering 

consisting usu. of a folded cloth that is applied and held firmly by the aid of a bandage 

10
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

over a wound dressing to prevent oozing;” 2) “a folded wet or dry cloth applied firmly to 

a part (as to allay inflammation).” The Random House Unabridged Dictionary, 2nd Ed., 

describes a compress as “a soft, cloth pad held in place by a bandage and used to 

provide pressure or to supply moisture, cold, heat, or medication.” To be classifiable in 

heading 3005, a compress would have to be used in wound treatment, as, for example, 

a compression product used to treat venous ulcers. In such case, the compression 

serves to keep apposing wound edges together. Another example would be a gauze 

compress used as a primary wound dressing to absorb moisture, apply medication, etc. 

Certain products provide support by compression for strained or sprained body parts 

(e.g., thoracic supports, hernia belts, elastic supports for wrists, knees and elbows, 

etc.). Other products serve to alleviate pain or reduce swelling by the delivery of heat or 

cold (e.g., heating pads, ice bags, eye masks, hot water bottles, etc.). While such 

articles may have application in medical or first-aid settings, they do not have the 

characteristics of the products of heading 3005, since they are not used in wound 

treatment. For a more complete discussion of compression products and articles used 

to deliver heat and cold, see the section entitled “Products Outside the Purview of 

Heading 3005.” 

It appears clear from the foregoing definitions and concepts that the examples 

provided in the language of heading 3005 serve specialized functions in the field 

of health care. These functions are characterized by direct application to 

diseased or injured tissue, e.g., application to wounds for protection, 

immobilization, medication, etc. This is borne out by the definitions presented 

above. Products serving a lesser or different purpose, such as cleansing or 

soothing uninjured skin, are not classifiable in heading 3005. The basic 

requirement is that all these products must be for wound treatment in a medical, 

surgical, dental or veterinary setting, whether impregnated or coated with 

pharmaceuticals, or labeled, folded and packed for retail sale. 

MATERIALS 

The products defined above are basic, first-line materials used in the management of 

wounds. We will now focus on some of the materials making up these products. As we 

will see, different materials provide particular physical characteristics chosen for specific 

wound treatment and management needs. 

The EN to heading 3005, p. 573, enumerate textiles, paper and plastic as examples of 

some of the materials encountered in products of that heading. In addition, the EN also 

include such specialty products as “cutaneous dressings,” comprised of dried animal 

skin tissue put up in sterile containers labeled with instructions for use, and “liquid 

dressings,” comprised of solutions of synthetic polymers with a propellant put up for 

retail sale in aerosol spray cans. There are dozens of wound care products on the 

market in the United States. We will look at some types and attempt to describe their 

specialized functions. The physician, clinician, dentist, veterinarian or first-aid giver will 

11
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

select a particular product on the basis of the cause (e.g., burn, impact, cut), severity 

and location of the wound. Other products are utilized in more complicated 

applications, such as in skin graft or surgical procedures where immediate and rapid 

wound drainage, warmth, wound isolation, or surgical wall or organ protection may be of 

paramount importance. 

Generally speaking, dressings are designed to optimize the immediate environment by 

providing a number of physical characteristics conducive to wound healing and 

maintenance. Depending on the severity of the wound, a dressing should provide a 

combination of any of the following characteristics: absorption or drainage of any wound 

exudate, occlusion to maintain a certain level of moisture (this has been found to help 

prevent later scarring), hydration to provide moisture, insulation to keep the wound 

warm and protect it from infectious agents, protection from physical harm, easy 

applicability and clean removal, odor reduction, wound visibility, etc. 

The various available materials, sometimes in combination with topical pharmaceutical 

substances (see next section), must be chosen carefully by the clinician, physician, 

nurse, first-aid giver, etc., based on the extent and condition of the wound being treated. 

The following will provide some of the aforementioned qualities; all have certain 

advantages and disadvantages. We are listing them here with no intent of training the 

importer in wound treatment: 

Gauzes: As previously noted, many bandage and dressing products are made of 

gauze. It affords many advantages, such as absorbability, good drainage, and easy use 

with topical pharmaceuticals and conformability. It has the disadvantage of needing 

frequent changing and sometimes “shedding” and adhering to the wound. 

Foams: Foam dressings are made of nonadhesive polyurethane material. Products 

made of this material are absorptive, provide thermal insulation, maintain moisture, 

need to be changed less frequently, and are easy to remove without trauma. They are 

used in shallow wound treatment. They are not designed for deep wound or thirddegree burn treatment. 

Gels: Hydrogel dressings consisting of up to 95% water in sheets or gel forms are 

nonadherent, nonocclusive products with a high moisture content. They are used in 

treatment of wounds which have already begun to heal (with little exudate). They carry 

exudate away from the wound but retain it to provide a moist environment. They have 

advantages such as conformability, thermal insulation and easy removal. Gauze 

dressings are often impregnated with hydrogels. 

Dextranomer: Dextran polymers specially prepared in small beads and available in unit 

dose packs are used to absorb dead tissue from around a secreting wound (such action 

is referred to as non-surgical debridement). Dextran beads are also poured over a 

wound to absorb exudate and prevent crust formation. 

12
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Films: Translucent dressings made of synthetic plastic materials help retain exudate 

over the wound, and are highly protective because they are impermeable to water and 

bacteria. A great advantage of this type of dressing is that the wound can be observed 

without constant dressing changes. Some special products even have a grid printed on 

the film so that the wound’s progress can be monitored. 

Alginates: Hydrophilic non-woven dressings are made of calcium or sodium alginate 

fibers. Alginates are derived from seaweed. Alginate dressing fibers are transformed 

into gel by wound exudate. These are useful in deep wound applications. They are 

absorptive, conformable, maintain a moist environment and are easily removed. 

Alginate dressings should not be confused with surgical or dental hemostats made of 

calcium alginate. Those are used in surgical procedures to stop bleeding and are 

eventually absorbed by the body (classifiable in heading 3006.10, HTS). 

Hydrocolloids: These are composed of various natural (e.g., agar), semisynthetic (e.g., 

modified cellulose) or synthetic (e.g., polyvinylpyrolidone) materials. They are often in 

wafer form, with the hydrocolloidal particles contained in an adhesive form covered by a 

watertight film. These are used for all but the most severe wounds. They maintain 

exudate by particle swelling, maintain moisture, are impermeable to water and bacteria, 

provide thermal insulation, and provide immediate pain relief. 

This is a list of some of the more common products. It is not intended to be all inclusive. 

There are many other materials utilized. Whatever the material, it must be clear that the 

product be exclusively intended for medical uses, and be either impregnated or coated 

with pharmaceutical substances, or be in forms or packings for retail sale for use by the 

end-user. 

PHARMACEUTICAL SUBSTANCES 

Once it has been determined that a product has medical, surgical, dental or veterinary 

use, the next question is whether or not it is impregnated or coated with a 

pharmaceutical substance. Often a dressing or other product of heading 3005 will be 

coated or impregnated with a substance that provides additional chemical or physical 

characteristics important to the management of a wound. Such treatment may be 

considered a de facto indication that certain products are intended for medical uses. 

Therefore, the text of heading 3005 does not require that impregnated or coated 

products be packed or folded in any particular way. However, when considering such 

products, the importer must be aware that the mere presence of a pharmaceutical 

substance does not necessarily mean that the product is impregnated or coated with 

that particular material. For example, a barium sulfate radiopaque monofilament sewn 

or woven into a laparotomy sponge or a surgical towel is not considered an 

impregnation or a coating. The product must actually be physically impregnated or 

coated with the pharmaceutical substance. [HQ 952369 of 12/17/93, HQ 956806 of 

11/1/94 and NY 885010 of 5/4/93.] 

13
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

There is no clear definition of the term “pharmaceutical substances” in the HTS or in the 

EN. A few examples are given in the EN: counterirritants and antiseptics (EN to 

heading 3005, p. 573), and antibiotics (EN to heading 3802, p. 672). General Note 13 

to the HTS, which addresses the use of the Pharmaceutical Appendix to the Tariff 

Schedule, refers to pharmaceutical products listed in the Appendix as drugs. The EN to 

heading 1211, p. 97, comes the closest to defining “pharmacy” for HTS purposes by 

stating that “...the broader term ‘pharmacy’ has reference both to medicaments and to 

products having no therapeutic or prophylactic uses...” 

In dealing with heading 3005, CBP allows a broad concept of pharmaceutical 

substances. Therapeutic products such as drugs, as well as non-therapeutic 

substances such as water and oil emulsions, qualify as pharmaceutical substances. As 

long as the products of heading 3005 are impregnated or coated with these types of 

substances, they will be classifiable in subheadings 3005.10.10 or 3005.90.10. No 

other folding or packing will be required in such cases, but for the two exceptions 

described in the EN to heading 3005, namely: products covered with zinc oxide and 

plaster-coated fracture bandages. Such products must be packed for retail sale to be 

classifiable in heading 3005 (EN, p. 574). Otherwise, impregnated or coated products 

do not have to be packed or folded or labeled in any particular way as long as they are 

used for medical, surgical, dental or veterinary purposes.” 

There are numerous pharmaceutical products found in bandage and dressing-like 

products of heading 3005. Generally, such substances will perform a subordinate, but 

necessary, function in the product’s application to the wound. Sometimes the function 

of the pharmaceutical will be of paramount importance. Pharmaceutical substances 

may assist in protecting tissue or alleviating tissue irritation (e.g., oil/water emulsions, 

ointments, demulcents, humectants, emollients, astringents, counterirritants, etc.), 

provide extra absorbency for wound drainage or keeping skin free of excess moisture 

during healing (absorbents, protectives), provide antiseptic action for the immediate 

wound area (iodoform, povidone-iodine, isopropyl alcohol, antibiotics), alleviate or 

manage pain (local anesthetics, corticosteroids), deodorize the wound area (activated 

charcoal), act as non-surgical debriders to clear away dead tissue during healing 

(enzymes), etc. 

In all probability, the most common type of pharmaceutical substance with which 

dressing or bandage materials are impregnated or coated is the antiseptic. This would 

include inter alia iodoform, povidone-iodine, iodine, bactine, benzalkonium chloride, 

silver sulfadiazine, hexylresorcinol, salicylic acid, 1% glacial acetic acid solution, 

bismuth tribromophenate, 8-hydroxyquinoline, diluted acetic acid, isopropyl alcohol, and 

ethanol. The last two products have mild antiseptic actions at 70% concentrations and 

higher. If a product containing these alcohols were indicated merely for cleansing 

unbroken skin, that product would not be considered classifiable in heading 3005. [HQ 

953256 of 6/9/93.] Generally, antiseptics would be used to enhance the protective 

quality of a dressing by further reducing the bacteria count at a wound site. 

14
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Antibiotics would serve a purpose similar to that of antiseptics. The topical use of 

antibiotics for bacterial count reduction in wound treatment is limited to non-systemic 

antibiotics such as polymixin B, bacitracin, neomycin, gramicidin, and nystatin. They 

are often formulated with other pharmaceuticals such as hormones and local 

anesthetics in combination creams, ointments and powders. 

Topical agents include substances that act physically as well as chemically on skin 

tissue. Such products work in various ways to insulate or protect the skin from external 

factors (bacteria etc.), provide absorbency, provide mechanical support, act as carriers 

for medicaments, alleviate irritation, act as counterirritants, soften and/or moisturize the 

skin, etc. Such agents include protectives, such as zinc gelatin and white petrolatum; 

absorbent-moisturizers, such as hydrogels; adsorbents, such as kaolin; odor 

absorbents, such as carbon; astringents, such as aluminum acetate topical solution and 

zinc oxide; local anesthetics, such as lidocaine; keratolytics, such as salicylic acid 

(which is also antiseptic); chemical debriders, such as enzymes and dextran polymer; 

and various ointment bases, such as oil/water emulsions, polyethylene glycol ointment, 

etc., which are designed to act both as emollients and drug delivery facilitators. 

More often than not, the foregoing products would be separately applied to a wound 

area and then covered by a dressing and/or bandage product. However, there are 

numerous products on the market which are impregnated or coated with such materials. 

A dressing product intended for use in the medical, surgical, dental or veterinary fields 

will most likely not contain anything but a “pharmaceutical substance” which meets the 

requirements of the United States Pharmacopeia (USP). It should also be noted that 

these types of products are designed for local application, treating only the immediately 

injured or diseased tissue. 

There is a group of products called transdermal delivery systems that are designed 

for the systemic delivery of drugs. Such products are not classifiable in heading 3005. 

Transdermal delivery systems are differentiated from products of heading 3005 in a 

number of ways. They may appear at first glance to resemble adhesive patches 

containing a medicament, but are actually more highly engineered. They often consist 

of a backing, a well or reservoir containing a drug substance, which is released in a 

timed fashion through a properly chosen control membrane, an adhesive layer, and a 

protective layer. The intent is to deliver the drug through the vascular system of the skin 

to the desired internal organ. The result is that the drug is treating a condition 

systemically, rather than locally. A transdermal system may be applied anywhere on 

the body. Products of heading 3005, as we have seen, are applied locally for local 

action. 

Examples of transdermal systems are nitroglycerin (for the treatment of angina) in disks 

applied to the upper chest or arm, scopolamine (for the treatment of nausea) applied 

behind the ear in a polymer device, clonidine (an antihypertensive drug) in a 

multilayered film, and estradiol (to treat various symptoms and conditions associated 

with menopause) in a multilayered system. [See HQ 961177 and HQ 961666, both of 

4/14/98, as well as World Customs Organization, Harmonized System Committee, 22nd

15
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Session, November, 1998, classification decision.] All of these products are classifiable 

as measured dosage forms of medicaments in various subheadings of heading 3004, 

HTS, not in heading 3005. However, patches containing chemical contraceptives are 

classifiable in subheading 3006.60.0000 by virtue of HTS Chapter 30 Note 4(h). 

RETAIL PACKAGING, LABELING, FOLDING 

When describing wadding and gauze for dressings and bandages not impregnated or 

coated with pharmaceutical substances, the EN to heading 3005 speak of labels affixed 

or special folding as being indicative of intended use for surgical, medical, dental, or 

veterinary purposes (EN, p. 573). The heading language and EN (p. 573) also state, as 

we have seen, that such products must be for direct sale, without repacking, to users 

(private persons, hospitals, etc.). In this section, we will survey some of the typical 

labels, folding and packages often encountered in these products. In the next section 

we will look more closely at post-importation manipulations. 

The Federal Food, Drug, and Cosmetic Act (FFDCA) and amendments thereto 

designates the United States Pharmacopeia (USP) and the National Formulary (NF) as 

official compendia for drug and pharmaceutical products in the United States. The law 

recognizes USP and NF standards as guidelines for determining the identity, strength, 

quality and purity of the articles. These standards also establish specifications for 

labeling and packaging. In addition to the legal recognition, USP and NF standards play 

an important role in ordinary industry and commercial transactions. 

Surgical and medical dressings and related products must generally meet the 

requirements of the USP for a number of specific characteristics, namely: material 

content, absorbency, fiber length and width, weight, thread count, solubility, adhesive 

strength, tensile strength, ignited residue, acidity or alkalinity, fatty matter, alcohol 

soluble dyes, sterility, labeling, packaging and storage. Some of these requirements 

may be stated on labels affixed to these products. The presence of such labels is one 

of the indications the CBP officer or importer may rely on in determining the proper 

classification of such articles. 

The USP monographs on dressings and bandages have specific language concerning 

thread count, layers, labeling and packaging. For example, the USP monograph 

regarding the labeling of absorbent gauze states: “Its type or thread count, length, and 

width, and the number of pieces contained, are stated on the container, and the 

designation ‘non-sterilized’ or ‘not sterilized’ appears prominently thereon unless the 

Gauze has been rendered sterile, in which case it may be labeled to indicate that it is 

sterile. The package label of sterile Gauze indicates that the contents may not be 

sterile if the package bears evidence of damage or has been previously opened.” The 

labeling requirements are similar for many such products. Sterile products should be 

marked as such and packaged in such a way as to maintain sterility. A typical USP 

monograph will state as much. For example, the monograph on absorbable gelatin film 

16
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

reads as follows: “Preserve in a hermetically sealed or other suitable container in such a 

manner that the sterility of the product is maintained until the product is opened for use.” 

Many products are folded to provide ease of use or specialized application. Surgical 

gauze pads or sponges are folded so that no cut edges are exposed. They are further 

folded so that a smaller size pad may be opened to a larger size without exposing any 

cut edge or loose threads. This helps reduce shedding or fraying and adhesion to the 

wound. The pad or sponge or dressing may be available in various layers (e.g., 8-, 12-, 

16-, 24-ply) for specific jobs. Laparotomy sponges are usually 4 layers of 28x24 mesh 

gauze, folded toward the center and hemmed. Conforming bandages are made of 

2-ply, high quality, 14x8 cotton gauze, folded toward the middle. 

The lesson to be learned from such examples is that products of heading 3005 will often 

clearly be designed, labeled, folded, packed, and sterilized for direct medical uses. 

Folding, labeling and sterilization are not requirements, just illustrative of certain 

intended applications. Definite use for medical purposes may be established by the 

presence of accompanying literature, labeling, presentation, sterilization, protective 

coverings, and instructions for use and storage. Such factors, though not compulsory or 

decisive, may help establish exclusive intent for use for medical purposes, and for direct 

sale to end-users. 

Products not clearly packaged, labeled or folded for direct medical use may or may not 

be classifiable in the heading. The intended use and the intended end-user must be 

established and identified. Furthermore, in the context of the EN to heading 3005, 

“retail” sale is not limited to sales by retailers, only to retail customers or users; it means 

sales directly- without repacking- to end-users, whether individuals or institutions such 

as hospitals (EN, p. 573). 

CBP Headquarters, in HQ 953499 of 4/6/93, held that cotton bandage rolls sold to 

hospitals and nursing homes in cartons of 100 were classifiable in heading 3005. In this 

case, the importer declared there was no intention of repacking the bandages and that 

the medical institutions used the bandages in such quantities as to justify bulk 

purchases. By establishing the bulk sale to be for direct use by the hospital (i.e., the 

end-user), and that no repacking would take place after importation, the importer was 

able to satisfy the conditions required by the legal language of and the EN to heading 

3005. 

Imported materials, such as continuous rolls of wadding or gauze fabric in the piece, 

manufactured into bandage or dressing products and then packed for retail sale 

subsequent to importation are not classifiable in heading 3005. In such instances, since 

such products lack the characteristics enumerated above (i.e., retail packing, cutting, 

special folding or labeling), there would be no evidence to establish that they are, in 

fact, “exclusively intended. . . for sale directly without re-packing to end-users. . . for use 

for medical, surgical, dental or veterinary purposes” (EN, p. 573). Classification of such 

products would then be based on the actual composition of the material. Possible 

17
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

classifications outside of heading 3005 will be briefly discussed in the section below 

entitled “Possible Misclassification Consequences.” 

POST-IMPORTATION MANIPULATIONS 

As we have seen in the preceding section, when dealing with products not impregnated 

or coated with pharmaceutical substances, there are usually indicators present, e.g., 

packing, folding, labeling, etc., which may help establish compliance with the 

requirement for direct sale without repacking to the end-user for exclusive medical, 

surgical, dental or veterinary use. Such indicators must be present in the products 

in their condition as imported. Manipulations after importation, such as 

repacking, labeling or relabeling, special folding, etc., will render the products 

ineligible for classification in heading 3005. This principle is enunciated in the EN, 

p. 573: repacking for retail sale after importation is not allowed, no matter what other 

manipulation takes place. This is an extension of the legal language of the heading, 

which requires that products of heading 3005, which are not impregnated or coated with 

pharmaceutical substances, be “put up in forms or packings for retail sale for medical, 

surgical, dental or veterinary purposes.” First of all, to be classified in heading 3005, 

these articles must be imported in retail packing and be exclusively intended for direct 

sale to end-users. Second, such articles must be specifically intended for medical 

purposes. We have seen that labels, folding, accompanying instructions, and 

sometimes sterilization may be indicative of medical use. If such indicators are not 

there, or if they are added after importation, classification in heading 3005 may be 

precluded. 

With regard to heading 3005, the concept of repacking is most critical. CBP 

Headquarters has been consistent and clear in its position: an imported product that is 

neither impregnated nor coated with a pharmaceutical substance must be packed in a 

manner requiring no further specialized packing for retail sale. 

In HQ 959053 of 11/19/96, we find that a product imported in bulk and then repacked or 

put up in a different form or package for retail, is not classifiable in heading 3005. In 

that ruling, laparotomy sponges were imported already cut to size, sewn to specific 

dimensions, and bundled together in packs of five with a paper band. Each sponge 

contained an x-ray detectable strip (treated with barium sulfate) which was sewn into 

the sponge. After importation, the importer shipped the sponges to two offsite presterilization plants. The pre-sterilization was accomplished by either gamma radiation 

or steaming, without the sponges being removed from the original shipping cartons. 

The cartons were then returned to the importer. After this pre-sterilization process, the 

importer removed all the sponge bundles from the shipping cartons and encased them 

in either a two-piece sealed pouch or two-piece sealed plastic tray. The pouches and 

trays were labeled with the required label information. The importer stated that the 

repacking into pouches and trays was strictly for final sterilization purposes. The 

encased products were then placed in outer, gas-permeable, shipping cartons for final 

sterilization. The final sterilization process was not described. The importer claimed 

18
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

that, during all this processing, the sponges were never removed from the fivepack 

bundles and never refolded or otherwise changed. The importer held that the original 

folding and bundling were sufficient to establish importation in a form for retail sale. 

In disagreeing with the importer’s claims, CBP Headquarters emphasized that, despite 

the presence of folding and bundling, the transfer of the sponges to trays or pouches is 

a separate packing operation required before retail sale. The heading language 

requires that products be put up in forms or packing for retail sale, i.e., already in retail 

packaging ready for sale for medical uses. The EN further explains that that means the 

products are not to be repacked before retail sale. “Forms for retail sale” does not refer 

to special folding or the like. Folding by itself is only a possible indication of special 

medical use. The requirement is for packaging, which clearly indicates intent for 

medical uses at the retail or end-user level. 

In HQ 952369 of 12/17/93, cotton gauze sponges specially folded, and containing 

radiopaque strips, were banded together in bundles of ten and imported in bags 

containing up to 4000 sponges. After importation, they were placed in trays with 

foldover labels and sterilized. In this instance, CBP Headquarters ruled that, since the 

sponges had to be repacked after importation before sale to the actual users, they were 

not classifiable in heading 3005. Similarly, in HQ 956806 of 11/1/94, CBP Headquarters 

ruled on laparotomy sponges folded and sewn around the edges, with an x-ray element 

sewn in. The sponges were banded together in groups of five, labeled and placed in 

cartons of 700 5-sponge packages. Subsequent to importation, the laparotomy 

sponges were placed in plastic trays and sterilized. Once again, Headquarters 

concluded that repackaging for sale to the end-users after importation precluded 

classification in heading 3005. 

The EN language is such that any repackaging for final retail sale prevents a given 

product from being classified in 3005, even if that repackaging does not alter the 

product itself in terms of physical characteristics such as size, weight, composition, 

labels and folding. These characteristics may aid in determining whether or not a 

product is intended for medical uses. By themselves they may indicate a certain 

intention for use. However, the EN provides that the product still must be imported in 

packages exclusively intended for such use for direct sale to the actual user. There can 

be no intent to repack after importation. The importers’ customers must be considered 

here. Are the customers end-users (private persons, physicians, hospitals, clinics), 

retailers (drug stores), wholesalers, or repackers? If the customers are repackers, it 

may indicate that there was no exclusive intent to sell directly to end-users without 

repackaging. HQ 958285 of 11/22/96 addresses these issues in detail, although the 

exact nature of the repackaging in that ruling is not articulated. 

We have seen that a product imported in bulk, then unpacked, labeled and repacked 

after importation, will not be classifiable in heading 3005, even if it is already in a 

condition or form (e.g., folded and sewn) that would permit it to be shipped for direct 

sale. If, before importation, a product is folded, sewn, equipped with an x-ray detection 

19
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

strip, bundled in groups, banded, overwrapped, placed in bags or trays, packed in 

shipping cartons, and sterilized, it is classifiable in heading 3005 [HQ 085962 of 3/2/90]. 

CBPs’ position is one of strict interpretation of the EN, but it is limited to repacking or 

significant manipulation of the immediate package. In other words, if an importer 

imports a product already in a form or packing for retail sale (e.g., individually packed 

and labeled gauze sponges), sterilizes it in that original packing and then packs it in a 

different outer shipping carton, that product remains classifiable in heading 3005. The 

product is already individually put up in an immediate container or packing for retail sale 

and intended for medical use. In such a case, sterilization is merely a further indication 

of the intended use of the product. [NY 853634 of 6/29/90 and HQ 959053 of 11/19/96.] 

Products already put up in forms or packings for retail sale (e.g., a bandage roll packed 

and labeled, Band-Aids® packed in their immediate retail packaging material) and 

imported in shipping cartons, may be repacked into smaller shipping cartons and still be 

classifiable in heading 3005. Breaking down shipping cartons of retail product into 

smaller lots is not a significant repackaging operation. Such an operation would not 

affect the immediate retail packaging of the product. The language of heading 3005 

does not require that an importer sell only to a retail user, only that an imported 

product be in a form or packing for retail sale for medical purposes. It is only 

manipulations that require repackaging of the immediate retail package that are 

not allowed. 

PRODUCTS OUTSIDE THE PURVIEW OF HEADING 3005 

Aside from the preceding post-importation manipulations, are there any other factors or 

product characteristics that would preclude a given item from classification in heading 

3005? In the section above on pharmaceutical substances, we discussed the 

characteristics of transdermal drug delivery systems. We saw that those products were 

not to be classified in heading 3005. In 1999, Customs and Border Protection revoked 

a number of ruling letters issued on various other products previously classified in 

heading 3005. These products also did not meet the requirements of the heading 

language. As we have seen, products of this heading must be utilized in the various 

aspects of wound treatment in a medical, surgical, dental or veterinary setting. Articles 

not rising to the level of medical treatment are not classifiable in the heading. 

Among the products previously classified in heading 3005 were bags of fabric filled with 

various vegetable matter (cherry pits, flax seed, oatmeal, rice) and/or aromatic 

components (lavender seeds, peppermint leaves). Also included were eye masks filled 

with colored water and glycerol, magnetic “therapy” products (strips of adhesive tape 

with magnets attached), huggable bunny rabbit pillows, cute frog pillows, and hot and 

cold packs which could be frozen or heated. These products all offered some type of 

stress relief, comfort from everyday woes, soothing relief from aches and pains, new 

energy or vitality, or other tonic uses. Not one of them was intended for use in the 

treatment of wounds in an actual medical setting. They were not of a class or kind of 

product encompassed by the language of heading 3005. There were dozens of rulings 

20
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

in effect classifying such products in heading 3005 until 1999, when CBP Headquarters 

issued and posted revocations in the CBP Bulletin on a number of them. In posting 

those revocations, CBP Headquarters announced that the revocations covered any 

rulings on similar merchandise that may exist but were not specifically identified. 

The ruling letters discussed in the following paragraphs cover a wide range of products 

no longer classifiable in heading 3005. Importers of substantially identical merchandise 

should be guided accordingly. 

HQ 962611 of 5/4/99 overturned NY A85858 of 6/25/96. The “SUPER BAN Massage 

Patch” consisted of an adhesive patch on a release-paper backing. Each patch was 

7/8” x 7/8”, had four ventilation holes, and contained a small, round ferrite magnet 

attached at the center of the patch. The product was to be applied directly to the skin to 

relieve “tightness” and to promote circulation in the local area. CBP Headquarters ruled 

that such a product was not of a class or kind possessing the characteristic of articles 

enumerated in heading 3005. Such articles must be directly applicable to an open 

wound or irritated (e.g., by infection) skin. It was held that the heading is limited to 

items used for actual medical purposes. The relief of tightness and circulation 

improvement claimed to be provided by the “SUPER BAN” product did not rise to the 

level of medical treatment. HQ 962612 of 5/4/99 overturned NY A83573 of 5/12/96. 

The product in that ruling, “Magnetty 1000,” was a variation on the “SUPER BAN” 

theme: a small magnet on an adhesive patch generated a magnetic field which 

improved circulation, thus relieving pain, soreness or stiffness. Again, this product was 

not used for wound treatment. Its pain relief claim did not rise to the level of medical 

use. These goods were found to be composite articles classifiable in heading 8505 

according to the component (the ferrite magnet) which gave them their essential 

character (operation of General Rule of Interpretation 3(b)). 

HQ 962352 of 2/11/99 modified NY 806312 of 2/16/95. In the New York ruling, “Cool 

Paks” were classified in heading 3005. These were various sizes of rectangular pads 

made of polyacrylamide crystals enclosed within woven fabric. When soaked in water, 

the crystals absorb the liquid and expand to many times their original size. The pads 

are then placed against the skin. The coolness of the absorbed water and the action of 

evaporation of moisture from the skin bring about a cooling effect. Alternately, the 

product may be warmed in a microwave oven and used to provide heat treatment to an 

area of the body. In revoking this ruling, CBP Headquarters again found that the 

product was intended to provide a degree of comfort, but was not of a kind used to treat 

a wound. The intended use did not rise to the level of medical purposes. Final 

classification, in heading 3926, was based on the component (the polyacrylamide 

crystals) which imparted the essential character to the article. 

HQ 962310 of 4/13/99 revoked NY B86429 of 6/23/97. A flaxseed eye mask, 

“Sobakawa Pillow,” consisted of a small, sealed pouch of woven fabric filled with 

flaxseeds. Accompanying instructions indicated that the product should be placed 

across the bridge of the nose and over the eyes to soothe tired eyes. The product could 

also be placed in a freezer prior to application. CBP Headquarters held that soothing 

21
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

the eyes was not a characteristic of products enumerated in heading 3005 and that the 

tonic effect did not rise to the level of medical use. 

HQ 961089 of 4/13/99 revoked NY A83830 of 5/31/96. “PitPacs” heating and cooling 

pads consisted of cherry pits encased in a cotton bag. The instructional literature 

indicated that these bags could be heated in a microwave oven, standard oven, or 

double boiler, or cooled in a freezer. In the heated or cooled state the bags could be 

applied to the body to reduce tension, aches and pains. This use was held to be of a 

general tonic nature, and the product could not be considered to have a definable 

medical purpose. 

In HQ 962353 of 4/13/99, revoking NY 813748 of 8/14/95, a “Magic Bag” contained 

cereal (oat) grains in a cotton bag. These bags were also designed to be heated or 

cooled as instructed. They were to be used on the body to reduce swelling and relieve 

aches and pains. This use was found not to be similar to that of products classifiable in 

heading 3005. Reduction of aches and pains was also not considered a medical 

application. 

The “Sobakawa Pillow,” the “PitPacs,” and the “Magic Bag,” were all reclassified 

according to the components imparting the essential character to the articles. In these 

cases, those components were the vegetable products (flaxseed, cherry pits, and oats). 

Classification was in heading 1404. 

An importer of similar merchandise must be prepared to submit to CBP a compositional 

breakdown by weight, as well as a material breakdown by value, of all the components 

of the product. Additionally, samples and instruction for use should be made available 

to the CBP officer examining the merchandise for classification. 

We have seen that the preceding products not only do not belong to the same class or 

kind of merchandise as heading 3005 exemplars, but that they also have no true 

medical uses. However, there are other products intended for medical or first-aid 

applications that nevertheless do not belong to the class or kind of merchandise 

envisioned by the legal language of heading 3005. In the following paragraphs, we will 

discuss compression products, triangular bandages, elastic bandages, and cotton 

swabs. The intent is to examine if and how such products may differ from those of 

heading 3005. Importers of such products should seek classification advice from 

Customs and Border Protection. A full discussion of classifications outside of heading 

3005 is not within the purview of this publication. 

As a reminder, a bandage is essentially a piece of material applied to a body part to 

make compression, absorb drainage, prevent motion, or retain surgical dressings. To 

this medical dictionary definition we may add the concept of lending support to an 

injured area [HQ 953990 of 8/2/93]. When does such a product remain classifiable in 

heading 3005 and when does it not? 

22
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

In the previous section on “Definitions and Uses,” we mentioned tubular bandages, 

made of stockinette material, and triangular bandages, which have a number of medical 

uses, as being classifiable in heading 3005. Woven or knitted stockinette tubular 

bandages are sometimes used as a protective covering for irritated skin before a cast is 

applied to a broken limb. They are also used as compresses in the treatment of 

edemas. When packaged for retail for such uses, these have been classified in heading 

3005 [HQ 952343 and HQ 952769, both of 10/22/92). 

Items that exclusively lend support to body parts are not classifiable in heading 

3005. Stockings for varicose veins, suspensory bandages, supporting belts, athletic 

supporters, maternity belts, thoracic support bandages, abdominal support bandages, 

and supports for wrists, knees and elbows are not items belonging to the class or kind 

of items enumerated in heading 3005. Some of these products may be described as 

compression articles and be rated (in millimeters of mercury) for compression. Some of 

these products may even be called “bandages” (certain washable, reusable elastic 

bandages), but they are not designed for use as dressings, bandages, etc. as defined. 

They are not used to treat wounds. They do not act as compresses applied to wounds. 

They do not immobilize body parts in order to help in wound healing. They are strictly 

utilized to help support muscles and joints during the course of normal or athletic 

activity. The elasticity of such products makes them ideal for supporting sprains 

because they allow limited motion and stretching in case of swelling so that circulation is 

not impaired. If their intended supportive effect derives solely from their elasticity, they 

are classifiable in subheadings of Section XI HTS (“Textiles and Textile Articles”) 

according to composition and design [Chapter 90, Note 1(b)]. 

Orthopaedic articles are also not classifiable in heading 3005. This would include 

any appliances used to correct or compensate for bodily deformities such as trusses, 

and splints and fracture appliances used to immobilize injured body parts or assist in 

setting fractures. Such articles would include plaster bandage splints used in 

conjunction with a fracture bandage to add rigidity to a cast. Such articles are generally 

classifiable in heading 9021. However, fracture bandages themselves are not 

appliances. They are often presented in rolls and made of bandage materials such as 

gauze impregnated with plaster of Paris, or of polyester cotton or fiberglass. They are 

used as casting materials in forming casts. They are applied wet or softened to the 

fractured limb and allowed to dry to form casts of varying degrees of hardness, rigidity, 

water-resistance, and durability. Hard splints may be applied during the application of 

such bandages for added strength and support. These types of casting bandages are 

classifiable in heading 3005, but splints are not. 

Triangular bandages used in first-aid work as head wound dressings, temporary slings 

for immobilization, and temporary splints for broken bones, are classifiable in heading 

3005, as long as they serve such general medical purposes and are packed for such 

use [NY 832671 of 12/6/88 and NY 838151 of 3/23/89]. Such bandages are usually 

made of cotton cloth. They can be cut to various sizes. To remain classifiable in the 

heading, they should have the characteristics of a bandage and not of a specially 

designed article to be used, e.g., exclusively as a splint or immobilizing limb holder. 

23
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

They should be of a weight suitable for a bandage, light enough to allow for easy 

wrapping around the head or other injured body part. Heavy, less pliable materials 

would indicate use only as a sling. The addition of grommets, strings, reinforced parts, 

rigid pieces of plastic or fabric, etc. would also indicate a special application more in the 

nature of a fracture appliance than a bandage [NY E82352 of 5/21/99]. A triangular 

bandage imported together with a rigid splint would also indicate a more specialized 

product than a general bandage. 

Cotton swabs, whether of general or specialized use, have been consistently 

determined to be classifiable outside of heading 3005 [HQ 953256 of 6/9/93 and NY 

881943 of 1/26/93]. They are not similar to the exemplars of heading 3005. Swabs are 

generally of unwoven material not suitable for wound dressing or treatment. In a 

medical setting, they are used for no more than possible cleansing of or application of 

an antiseptic to unbroken skin, and not for dressing wounds. When importing 

merchandise of this nature, the importer should be prepared to submit samples, 

instructional, technical and advertising literature, and compositional breakdowns by 

weight. 

POSSIBLE MISCLASSIFICATION CONSEQUENCES 

Misunderstanding or misapplication of the principles of classification for heading 3005 

may have duty and quota implications. The legal notes and Explanatory Notes to other 

chapters and sections of the HTS contain numerous cross-references to the products of 

heading 3005. For example, HTS Section XI (covering textiles and textile articles) Note 

1(e) states that the Section does not cover articles of heading 3005 such as wadding, 

gauze, bandages and similar articles for medical, surgical, dental or veterinary 

purposes. Throughout the EN to the headings of Section XI there are exclusionary 

statements referring to heading 3005. Similarly, there are exclusions in certain 

headings of Sections X and XIII. 

When a product is deemed not classifiable in heading 3005, it will become classifiable 

elsewhere in the tariff depending upon its composition and construction. Products 

made of textiles may end up being classified as carded or combed wool (headings 5111 

and 5112), various cotton textile products, including woven products (Chapter 52), 

vegetable textile products (Chapter 53), woven fabrics of man-made fibers (headings 

5407 and 5408), fabrics of man-made staple fibers (headings 5512-5516), wadding or 

nonwoven fabric (headings 5601 and 5603), gauze or narrow woven fabrics (headings 

5803 and 5806), rubberized textile fabrics or other (non-pharmaceutically) impregnated 

textile fabrics (headings 5906 and 5907), or certain knitted fabrics (heading 6002). This 

list is not all-inclusive. Many Section XI products are dutiable, as opposed to the 

products of heading 3005, and may also fall into textile categories subject to the quota 

and visa requirements for such products. 

24
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Section X covers paper and paper products. Certain products otherwise classifiable in 

heading 3005 may be classified in Section X if they are found not to comply with the 

requirements of heading 3005. Some may be classified in heading 4803 as cellulose 

wadding, in heading 4811 as paper or cellulose wadding coated or impregnated with, 

e.g., plastic, or in heading 4818 as certain household or hospital articles. Section XIII, 

heading 6809, covers articles of plaster. Plaster-coated fracture bandages put up for 

retail sale are classifiable in heading 3005 (see the previous section); those not put up 

for retail sale are potentially classifiable in heading 6809. Most products of these 

headings are dutiable. 

THE IMPORTER’S RESPONSIBILITIES 

Since the enactment of the Customs Modernization Act in December, 1993, the legal 

burden of correctly classifying merchandise has shifted from Customs and Border 

Protection to the importer, who must use reasonable care in carrying out this 

responsibility. Prior to importation, the importer of record is responsible for determining 

the nature, material composition, packing, and intended use of the merchandise in its 

condition as imported. 

The importer of bandages, dressings and similar products of heading 3005 should be 

aware of the limiting language requirements of the heading. The prospective importer 

should be familiar with the definitions and other classification issues and principles 

contained in this publication. If an article does not belong to the class or kind of 

merchandise used for wound treatment, or is not packed as required, classification 

outside of heading 3005 is probable. Should a product be made of textile materials, the 

importer should be aware of the possibility that the product may be subject to quota 

restrictions and should be prepared to furnish a proper visa if required. 

Prior to the importation of a particular bandage or bandage-like article, an importer or a 

foreign supplier who wishes to verify the classification of the product may request a 

binding ruling from Customs and Border Protection. See Part 177 of the CBP 

Regulations (19 CFR 177). When requesting such a ruling, the inquirer should submit a 

sample, marketing literature, use instructions, a description of any post-importation 

manipulations, including possible repackaging, and composition by weight and value of 

the component materials. 

INVOICE REQUIREMENTS 

In accordance with Section 141.86 of CBP Regulations (19 CFR 141.86), certain 

general invoice information is required at the time of entry or entry summary. While 

Title VI, Subpart B, Section 636 of the Customs Modernization Act (Mod Act) has 

permitted some latitude in the application of Section 141.86, invoice information and 

descriptions must be sufficient for the CBP Officer to determine admissibility and verify 

classification and value of the imported merchandise. If invoice information is 

25
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

insufficient to resolve questions of admissibility or public health and safety, merchandise 

may be detained and entries may be rejected. If an invoiced merchandise description is 

found to be insufficient for classification or appraisement verification, the Port Director 

retains the option of requesting additional information by issuance of a CBP Form 28, a 

telephone call, or an importer interview. The importer of record is accountable for the 

veracity of the information supplied in any invoice or supplemental documentation. 

In the case of merchandise potentially classifiable in heading 3005, it would be helpful 

to include in the merchandise description the exact trade name (if applicable), whether 

or not it is an adhesive product, unit packing information (including sizes, thread counts, 

measurements, etc.), and composition (including any materials with which the 

merchandise may be impregnated). If such information is not included, the Port Director 

may request it (along with samples if needed). In the case of merchandise made of 

textile materials, additional information for certain classes of textile merchandise (such 

as cotton or man-made fabrics) should be included as required by various sections of 

19 CFR 141.89. 

26
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Regulations of the United States Bureau of Customs and Border 

Protection is a loose-leaf, subscription publication available from the Superintendent of 

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202) 

512-1800. A bound, 2003 edition of Title 19, Code of Federal Regulations, which 

incorporates all changes to the Regulations as of April 1, 2003, is also available for sale 

from the same address. All proposed and final regulations are published in the Federal 

Register, which is published daily by the Office of the Federal Register, National 

Archives and Records Administration, and distributed by the Superintendent of 

Documents. Information about on-line access to the Federal Register may be obtained 

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are 

also published in the weekly CBP Bulletin described below. 

CBP Bulletin 

The CBP Bulletin and Decisions (“CBP Bulletin”) is a weekly publication that contains 

decisions, rulings, regulatory proposals, notices and other information of interest to the 

trade community. It also contains decisions issued by the U.S. Court of International 

Trade, as well as customs-related decisions of the U.S. Court of Appeals for the Federal 

Circuit. Each year, the Government Printing Office publishes bound volumes of the 

CBP Bulletin. Subscriptions may be purchased from the Superintendent of Documents 

at the address and phone number listed above. 

27
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

28
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, (Mint Annex) NW, Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

29
Wadding, Gauze, Bandages and Similar Articles 

July 2006 

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

30