I'm not sure I like either code. I agree that 35820 is not appropriate. That code should be used for chest exploration when there is an infection, bleeding or thrombosis.
As far as 21750 goes, I usually code this for one of two scenarios:
1. when there is sternal dehiscence or
2. if the sternum has been left open for a couple days post-op and the surgeon brings the patient back to close (I add -58 in this case).
In this case, the sternotomy was not coming apart and the chest was not left open, your surgeon actually re-opened the chest to remove the IABP.
What about code 33974 for the removal of the IABP? (this would include the sternal closure).
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