3005.90.10.00 - Coated or impregnated with pharmaceutical substances

This HTS category, 3005.90.10.00, specifically covers wadding, gauze, bandages, and similar articles that have been coated or impregnated with pharmaceutical substances. These items are intended for medical, surgical, dental, or veterinary purposes and are typically prepared for retail sale. The key defining characteristic is the presence of an active pharmaceutical ingredient or excipient incorporated into the material itself, which is designed to deliver a therapeutic effect. Examples include medicated bandages, impregnated wound dressings, or gauze pads treated with antiseptic or analgesic compounds.

Distinguishing this code from its sibling, 3005.90.50, hinges on the presence of pharmaceutical substances. While both fall under the broader category of "Other" related to wadding, gauze, bandages, and similar articles, this specific subcategory is solely for those that have undergone a coating or impregnation process with medicinal agents. The sibling category, 3005.90.50, would generally encompass similar articles that are not medicated, such as plain sterile gauze or non-medicated adhesive bandages.

As this is a leaf node within the HTS classification, there are no further subcategories to introduce. Therefore, classification within 3005.90.10.00 is determined by the nature of the article (wadding, gauze, bandage, etc.), its intended use (medical, surgical, etc.), and crucially, the fact that it is coated or impregnated with pharmaceutical substances. The specific pharmaceutical substance applied does not typically alter the classification under this heading, as long as it imparts a therapeutic function.