CLA-2-30:S:N:N7:238 807579

Mr. Wallis C. McGhie
Goode Wraps
100 California Avenue, Suite One
Reno, NV 89509

RE: The tariff classification of Goode Knee Sports Wraps and Goode Adhesive Bandages, from Japan

Dear Mr. McGhie:

In your letter dated February 22, 1995, you indicated that, although the products which were the subject of NY 858048, issued to you on November 5, 1995, remain the same, their names have been changed, from: Germa Knee Sports Wraps and Germa Adhesive Bandages, to: Goode Knee Sports Wraps and Goode Adhesive Bandages, respectively. You also indicate that the name of your company has been recently changed to: Goode Wraps. Consequently, this ruling is being issued to reflect the aforementioned changes that you have brought to our attention in your letter. Since the products are described in NY 858048, we will not describe them again in this ruling letter. The applicable subheading for the Goode Knee Sports Wraps will be 3005.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Wadding, gauze, bandages and similar articles ... impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Coated or impregnated with pharmaceutical substances." The rate of duty will be free. The applicable subheading for the Goode Adhesive Bandages will be 3005.10.1000, HTS, which provides for: "Wadding, gauze, bandages and similar articles ... impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Coated or impregnated with pharmaceutical substances." The rate of duty will be free.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter, in conjunction with a copy of NY 858048, should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport