Analysis
HTS 3005.90.10 covers coated or impregnated with pharmaceutical substances under heading 3005 (wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters…).
There is no general-rate duty on this line, which puts it with roughly 93% of the 58 tariff lines in chapter 30 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 3005.10.10 (coated or impregnated with pharmaceutical substances, duty-free), 3005.10.50 (adhesive dressings and other articles having an adhesive…, duty-free) and 3005.90.50 (other: other, duty-free).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 339113 (Surgical Appliance and Supplies Manufacturing), an industry of 1,804 US establishments employing 93,937 people, the industry a domestic producer of these goods reports under.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3005.10.10 | Coated or impregnated with pharmaceutical substances | Free |
| 3005.10.50 | Adhesive dressings and other articles having an adhesive layer: other | Free |
| 3005.90.50 | Other: other | Free |