Surgical wound closure classification prevails over adhesive plaster classification for imported wound closure strips.

Imported wound closure strips intended for closing surgical wounds were classified as sterile tissue adhesive for surgical wound closure under Customs Tariff Heading 3006.10, because the catalogue showed use across surgical disciplines, reduction of scarring, prevention of bacterial intrusion, and advantages over suturing or staples. They were therefore treated by their specific surgical function, not as adhesive plasters or dressing materials under Heading 3005.90. The Revenue's challenge to that classification failed, the lower appellate authority's order was affirmed, and the appeal was rejected.

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Issues: Classification of imported wound closure strips under Customs Tariff Heading 3006.10 as sterile tissue adhesive for surgical wound closure or under Customs Tariff Heading 3005.90 as adhesive plasters and dressing.

Analysis: The catalogue showed that the goods were meant for closing surgical wounds and were used in several surgical disciplines. It also indicated that they reduce scarring, help prevent bacterial intrusion, and offer advantages over suturing with thread or staples. On that basis, the goods were found to be surgical wound closure materials and not adhesive plasters for dressing. Since they are intended for surgical wound closure, they were also treated as sterile in nature.

Conclusion: The classification under Heading 3006.10 was and the Revenue's challenge to that classification failed.

Final Conclusion: The order of the lower appellate authority was affirmed and the appeal was rejected.

Ratio Decidendi: Goods used principally for surgical wound closure are classifiable according to their specific surgical function and not as ordinary adhesive plasters or dressing materials.

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