Tariff classification of plaster of paris bandages follows the specific heading for medical bandages, not medicaments.

Plaster of paris bandages, made by impregnating gauze cloth with plaster of paris and cutting it into medical-use sizes, were held to fall under Heading 3004.00 as bandages and similar articles for medical purposes, including articles impregnated or coated with pharmaceutical substances. The article's specific description and intended use matched that tariff entry more closely than Heading 3003.30 for medicaments. On those facts, the departmental classification was upheld and the goods were correctly classified under Heading 3004.00.

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Issues: Whether plaster of paris bandages were classifiable under Heading 3003.30 as medicaments or under Heading 3004.00 as bandages and similar articles impregnated or coated with pharmaceutical substances.

Analysis: The manufacturing process showed that gauze cloth was impregnated with plaster of paris and cut into sizes for medical use. The respondents' revised stand ed the factual description of manufacture, removing the factual dispute. Heading 3004.00 expressly covers wadding, gauze, bandages and similar articles put up for medical, surgical, dental or veterinary purposes, including articles impregnated or coated with pharmaceutical substances. On those facts, the goods answered the description of bandages under that heading rather than medicaments under Heading 3003.30.

Conclusion: The goods are classifiable under Heading 3004.00, and the classification claimed by the Department is correct.

Final Conclusion: The appeal succeeds and the departmental classification was upheld.

Ratio Decidendi: Where the manufacturing process and end-use show that an article is a bandage or similar medical dressing impregnated with pharmaceutical substances, classification must follow the specific tariff heading covering such articles rather than the heading for medicaments.

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