CLA-2-96:OT:RR:NC:N1:358
Jeffrey Orenstein
K&L Gates
1601 K St. NW
Washington, DC 20006
RE: The tariff classification of disposable adult incontinence underwear from Germany and France
Dear Mr. Orenstein:
In your letter dated June 26, 2025, you requested a tariff classification ruling on behalf of your client,
Hartmann USA, for adult incontinence underwear. A detailed set of specifications was provided for our
review.
The products under consideration, Molicare Premium Mobile and Molicare Premium Elastic, are referred to
as “adult incontinence products.” You state that the Molicare line was specifically designed to cater to the
needs of adult patients experiencing bladder weakness. The range of products detailed on the specification
sheet address various degrees of incontinence, from light to severe, thereby providing comprehensive support
for individuals affected by this condition, as indicated in your request. The items are disposable and are
composed of 70% fluff, 10% super absorbent polymer and 20% nonwoven textiles.
The applicable subheading for the Molicare Premium Mobile and Molicare Premium Elastic will be
9619.00.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary
towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of paper
pulp. The general rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
9619.00.1100, HTSUS, listed above.
You also inquire whether the product is “specially designed or adapted” for the handicapped in accordance
with the provisions of the Nairobi Protocol, Annex E, to the Florence Agreement, as codified in the
Education, Scientific, and Cultural Materials Act of 1982, and consequently eligible for duty-free treatment
under subheading 9817.00.96, HTSUS.
The Nairobi Protocol, Annex E, to the Florence Agreement, as codified by the United States Congress as the
Education, Scientific, and Cultural Materials Act of 1982 (Pub.L. 97-446, 96 Stat. 2346(1982)) established
the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section
1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the
Nairobi Protocol into subheadings 9817.00.92, 9817.00.94 and 9817.00.96 of the HTSUS. These tariff
provisions specifically state “[a]rticles specially designed or adapted for the use or benefit of the blind or
other physically or mentally handicapped persons” are eligible for duty-free treatment. U.S. Note 4(a),
subchapter XVII, Chapter 98, HTSUS, states that “the term blind or other physically or mentally handicapped
persons' includes any person suffering from a permanent or chronic physical or mental impairment which
substantially limits one or more major life activities, such as caring for one's self, performing manual tasks,
walking, seeing, hearing, speaking, breathing, learning, or working.”
Customs has previously held that a person suffering from permanent or chronic incontinence is physically
handicapped as that term is defined in U.S. Note 4(a) to Subchapter XVII. See Headquarters Ruling Letter
(HQ) 085092, dated May 10, 1990, and HQ 085094, dated May 10, 1990. Therefore, persons who suffer
from permanent or chronic incontinence are considered handicapped within the meaning of U.S. Note 4(a).
The products under consideration are disposable underwear/diapers for incontinence management. This
office must consider whether they are for use by the chronically incontinent vs. those with acute or transient
incontinence.
In your request you address HQ 557529, dated March 8, 1994, in which Customs determined that an adult
diaper referred to as an “institutional adult diaper” was specifically designed for individuals experiencing
chronic incontinence and was deemed “specially designed or adapted” in accordance with the Nairobi
Protocol. Further, you also mention HQ 558958, dated March 25, 1996, which addressed a similar product
intended for children. Notably, both products shared a common feature: a “channel system” equipped with a
disposable insert pad. The findings in both rulings concluded that the articles were durable, well-constructed
and designed for extended use over an extended period, distinguishing them from disposable incontinence
care products. The products under consideration are neither durable nor reusable, nor are they designed for
long-term use; they’re disposable. As a result, we conclude that the Molicare Premium Mobile and the
Molicare Premium Elastic do not qualify for duty-free treatment under subheading 9817.00.96, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Katherine Souffront at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division