Wadding, 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
5 declarable lines
Heading 3005 covers wadding, gauze, bandages, adhesive dressings, plasters and poultices that are impregnated or coated with pharmaceutical substances, or that are put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. The heading splits first by whether the article has an adhesive layer (3005.10) or not (3005.90), then by whether it is coated or impregnated with pharmaceutical substances. The residual 'Other' lines split laparotomy sponges from all other articles.
Products in this heading
- Adhesive bandages and adhesive plasters with a medicated pad
- Adhesive medical tape on retail rolls
- Cotton or gauze balls and pads put up for retail medical use
- Rolled gauze bandage in a retail pack
- Impregnated wound dressings and poultices
- Laparotomy sponges, sterile and retail packed
- Medicated plasters such as salicylic acid plasters
- Veterinary wound dressings put up for retail sale
How to choose the right subheading
- Whether the article has an adhesive layer: adhesive items stay in 3005.10, all others go to 3005.90.
- Whether the article is coated or impregnated with a pharmaceutical substance: this separates the .10 lines from the .50 lines.
- Whether the good is put up in forms or packings for retail sale for medical, surgical, dental or veterinary use, which is required for uncoated articles.
- For uncoated, non-medicated articles in 3005.90.50, whether the item is a laparotomy sponge or another article.
- The end use stated on the label and packaging, since the same gauze or wadding can fall outside the heading if sold as bulk material.
Often confused with
- Heading 5601Cotton wool or wadding not put up for medical retail sale
Textile wadding itself belongs to heading 5601; 3005 requires the medical retail form or pharmaceutical coating.
- Gauze fabric in the piece, not cut or packed for retail medical use
Woven gauze in the piece is a fabric of heading 5803, not a made-up dressing.
- Heading 3004Medicated creams and ointments in tubes
Medicaments put up in measured doses or retail packings go to heading 3004.
- Sanitary napkins and tampons
These are covered by the sanitary goods heading, not by heading 3005.
- Heading 3006Surgical sutures and sterile catgut
Sutures are named in heading 3006, which covers pharmaceutical goods of note 4 to chapter 30.
Frequently asked questions
What is the HTS code for adhesive bandages?
Adhesive dressings and other articles with an adhesive layer that are coated or impregnated with pharmaceutical substances are 3005.10.10.00, with a general (MFN) rate of Free. Adhesive dressings that are not so coated fall under 3005.10.50.00, also Free.
What is the duty on gauze pads put up for retail medical sale?
If the pads are coated or impregnated with a pharmaceutical substance, use 3005.90.10.00, general (MFN) Free. If they are not coated or impregnated, they classify under 3005.90.50.90, general (MFN) Free.
How do I classify laparotomy sponges?
Laparotomy sponges fall in the residual other group and are reported under 3005.90.50.10, general (MFN) Free. They are separated from other uncoated articles, which use 3005.90.50.90.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.