Unfinished gauze fabric in the piece is classified under 5803 regardless of its intended medical use. However, gauze that has been cut, sterilized, and packaged as a medical dressing or wound-care product is typically classified under chapter 30 (pharmaceutical products) or chapter 63 (made-up textile articles), depending on its form and presentation. The degree of processing and packaging is the key classification factor.

Both leno-woven and plain-woven open fabrics can qualify as gauze under heading 5803; the heading does not restrict by weave type. At the US 10-digit level, classification turns on fiber content (cotton, manmade fiber, etc.) and whether the fabric is bleached, dyed, or printed, rather than on the specific weave structure.