HQ 952769: Modification of NYRL 855589; Cotton tubular stockinette bandages; Heading 3005, HTSUSA; Wadding, gauze, bandages and similar articles.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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