Posterior Neck Mass Excision 3.1cm

Can someone please help me if the CPT® code for this excision should 11424 or 21552? The physician wants to bill it as 21552, 12042 but I think it should be 11424.

Here is the op report:

Post-op diagnosis: posterior neck mass 3.1cm

Procedure: Posterior neck mass 3.1cm excision

Procedure in Detail: The patient was brought to the operating room and placed in supine position. Preoperative antibiotics were administered by IV. After adequate IV sedation, the patient was placed in lateral decubitus position with his left side down and the neck exposed to the surgeon. The posterior neck area was then prepped and draped in usual sterile fashion. Using the above local anesthetic, the area of proposed skin incision was anesthetized. Using #15 blade knife, an ellipse of skin was made over the area of the mass where it was palpated to be the most superficial extending approximately 3.1cm x 0.5cm in dimensions of the skin ellipse. The incision continued deep down to the subdermis where the mass was excised sharply using Metzenbaurn scissors. Once completely excised, it was passed off the field for pathologic analysis. The mass was noted to be extending down to the level of the muscle fascia. Hemostasis was achieved using electrocautery. The wound was then closed in layers using 4-0 vicryl simple interrupted sutures along the subdermis followed by 5-1 PDS running subcuticular to the skin. The skin was then cleansed, dried, reinforced with Steri-Strips anddressed with dry dressing comprising gauze and a Band-Aid.

Per pathology report the diagnosis is: Epidermal cyst, Infundibular-type.

Thanks