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GOODS ACROSS BORDERS

HS HEADING 3005

Wadding, gauze, bandages (dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or in forms or packings for retail sale, for medical, surgical or veterinary use

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

3005.10

Dressings, adhesive; and other articles having an adhesive layer, packed for retail sale for medical, surgical, dental or veterinary purposes

3005.90

Wadding, gauze, bandages and similar articles; (excluding adhesive dressings), impregnated or coated with pharmaceutical substances, packaged for retail sale

Chapter 30 classification notes

Retail-packaged pharmaceuticals classify under 3004. The chapter is the primary home of controlled medicines (amphetamines, benzodiazepines, opioids) when in final dosage form. Import licences, pharmacy-only restrictions, and prescription requirements apply on top of ordinary customs rules.

Frequent misclassification in this chapter

Dietary supplements without therapeutic claims: Chapter 21 (2106.90). Cosmetic creams with added pharmaceutical actives: Chapter 33 unless the primary purpose is therapeutic. Medical devices vs pharmaceuticals: Chapter 90 for instruments, Chapter 30 for consumables.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 30

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog