CLA-2-96:OT:RR:NC:N1:358
Jorge Torres
Interlink Trade Services
6500 South 35th Street, Bldg. Y
McAllen, TX 78503
RE: The tariff classification of youth disposable diapers from China
Dear Mr. Torres:
In your letter dated October 3, 2025, you requested a tariff classification ruling on behalf of your client,
Youth Crews, Inc. A detailed set of specifications was provided for our review.
The product under consideration is identified as Youth Crews disposable diapers. In your submission you
state that the diapers are intended for physically or mentally handicapped children aged 4 through 17 with
permanent or chronic impairments. The diapers will be imported in sizes 9, 10, and 11, and are described as
providing an effective sanitary and humane solution for children suffering from mobility or developmental
disabilities.
The technical data and component descriptions contained in the manufacturer’s specification sheet and
subsequent email indicate that each diaper is composed of 60% super absorbent polymer, 26% nonwoven
textiles, 8.7% adhesive, 4% polyethylene, 1% Spandex and 0.3% polyolefin film. The diapers are disposable
and feature adhesive side tabs, a wetness indicator, and elastic leg cuffs.
The applicable subheading for Youth Crews disposable diapers 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 March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9619.00.1100, HTSUS, listed above.
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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9619.00.1100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
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 specifically for use by the chronically incontinent versus those with
acute or transient incontinence.
In your submission, you reference New York Ruling Letter N313407, dated August 12, 2020, in which
Customs determined that disposable incontinent underwear, although designed for incontinent users, was
“not durable or reusable or designed for long-term use.” Customs found that the articles lacked distinct
physical or mechanical features that differentiated them from similar goods used by the general public.
Customs also considered HQ 557529, dated March 8, 1994, in which an adult diaper referred to as an
“institutional adult diaper” was determined to be specifically designed for individuals experiencing chronic
incontinence and therefore, deemed “specially designed or adapted” in accordance with the Nairobi Protocol.
That finding was based on evidence that the product possessed a “channel system” equipped with a
disposable insert pad and that the article was durable, well-constructed and designed for extended use over an
extended period, distinguishing them from disposable incontinence care products. Furthermore, HQ 558958,
dated March 25, 1996, addresses the same issue discussed in HQ 557529, concluding that the product
incorporated a comparable “channel system” and was specifically sized and configured for older children and
young adults. The adaptation of the product to this demographic, combined with its structural design intended
for chronic in incontinence management, supported its qualification under subheading 9817.00.96, HTSUS,
as an article specially designed for the use or benefit of handicapped individuals.
In this case, the Youth Crews diapers consist of conventional materials and construction typical of general
use disposable diapers. Although you state that the product is targeted to physically or mentally handicapped
children, the evidence provided does not establish any physical or mechanical adaptation that limits its use to
handicapped individuals only. The features cited, such as availability in sizes 9-11, medical distribution, and
use by children with developmental disabilities only represent the intended marketing and target population,
but not actual design modification. There is no indication of structural changes such as reinforcement to
accommodate medical devices, specialized fasteners, or unique configuration, that would render the diapers
unsuitable for non-handicapped users. As such, the products are commercially indistinguishable from
standard disposable diapers available for incontinent users. Therefore, they are not considered “specially
designed or adapted” within the meaning of 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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division