Correct, without an incision, there is no Incision and removal of a FB, subcutaneous tissues, simple 10120.
If the splinter was located in the foot, the removal (28190) description does not involve an incision. There has been disagreement amongst coders whether an incision is required (Ingenix describes it as an incisional procedure in the Coder's Desk Reference). Payer guidance may be helpful.
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