Customs classification of medical examination rubber gloves follows the specific medical-purpose tariff entry over residuary headings.

Medical examination rubber gloves are classified under sub-heading 4015.12, CTI 40151200, because their nature, composition, quality and primary end use show they are goods of a kind used for medical, surgical, dental or veterinary purposes. The ruling applies Chapter 40, the HSN Explanatory Notes and Rule 1 of the General Rules for Interpretation, and treats the specific medical-purpose entry as prevailing over the general residual entries 4015.19 and 4015.90. Single-use gloves intended to protect against cross-contamination in medical examination and diagnostic or therapeutic procedures therefore fall within the specific tariff heading.

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Issues: Whether Medical Examination Rubber Gloves are classifiable under sub-heading 4015.12/CTI 40151200 as goods of a kind used for medical, surgical, dental or veterinary purposes, or under the residuary sub-headings 4015.19 or 4015.90.

Analysis: The ruling proceeds on the basis of Chapter 40 of the Customs Tariff Act, 1975, the HSN Explanatory Notes, and Rule 1 of the General Rules for the Interpretation of the Customs Tariff Act, 1975. The relevant test is the nature, composition, quality, and primary end use of the gloves. Medical examination gloves are described as single-use gloves intended to protect the patient and the user from cross-contamination in medical examination and diagnostic or therapeutic procedures. The specific sub-heading 4015.12 covers gloves of a kind used for medical, surgical, dental or veterinary purposes, while sub-heading 4015.19 is the general residual entry and 4015.90 is residuary. Applying the settled principle that a specific entry prevails over a general or residuary entry, the goods fall within the specific medical-purpose entry.

Conclusion: Medical Examination Rubber Gloves are classifiable under sub-heading 4015.12, more specifically CTI 40151200, and not under the residuary sub-headings.

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