Classification of casting tapes as adhesive dressings under Heading 30.05 upheld, not orthopaedic appliances under Heading 90.21.

Imported Deltalite Casting Tapes were classified as adhesive dressings and similar articles under sub-heading 3005.10 rather than as orthopaedic or fracture appliances under sub-heading 9021.19. The goods, being polyester cotton material coated with polyurethane resin and carrying an adhesive layer, fell within Heading 30.05; the relevant Section Note excluding articles of Heading 30.05 from Chapter 59 supported that classification. They were not treated as splints or other fracture appliances under Heading 90.21 because they were not devices, instruments or appliances designed for fitting on to the patient. Classification under sub-heading 3005.10 was upheld.

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Issues: Whether the imported Deltalite Casting Tapes were correctly classifiable under sub-heading 3005.10 of the Customs Tariff Act, 1975 or under sub-heading 9021.19 as orthopaedic appliances/fracture appliances.

Analysis: The goods were found to be a polyester cotton material coated with polyurethane resin and to possess an adhesive layer, making them akin to adhesive dressings and similar articles covered by Heading 30.05. The exclusion of articles of Heading 30.05 from Chapter 59 under the relevant Section Note supported this view. The goods were also considered unlike splints or other fracture appliances contemplated by Heading 90.21, since they were not in the nature of a device, instrument or appliance designed for fitting on to the patient.

Conclusion: The classification under sub-heading 3005.10 was upheld and the claim for classification under sub-heading 9021.19 was rejected, in favour of Revenue.

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