Integumentary

10120  Incision and removal of foreign body, subcutaneous tissues; simple
10121  Incision and removal of foreign body, subcutaneous tissues; complicated

Note that incision is required.

Musculoskeletal

From Principles of CPT® Coding, “If fascia is penetrated and a foreign body to be removed is within the fascia, subfascia or muscle, use an anatomic-specific code in or delineate the work effort involved (eg codes 23330, 27086, 28190), to identify the specific service performed, and to identify the location/area (depth/fascia/muscle) that the foreign body was removed from.  The physician determines the depth of the foreign body removal in order to decide whether integumentary system or musculoskeletal system CPT® codes are appropriate.  Documentation must reflect what was performed and verify the code(s) selected.”