Panties for incontinence pads (Tariff notice 25)
Check the tariff classification for panties for incontinence pads.
New regulation
A new regulation was publishing on 25 September 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/2525
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
6108 22 00
Description of the goods
A tight fitting, highly elastic unisex panty made of a circular knitted, thin textile fabric of man-made fibres (96 % polyester and 4 % elastane). The main part of the panty is knitted as a seam less tube. At the base of the product, there is a seam which closes the opening along one leg via the crotch to the bottom of the other leg.
The panty does not contain a gusset within the crotch area of the product.
The panty has a broad, tight and highly elasticated ribbed waistband. The ends of the short panty legs are hemmed. The hemmed part is highly elasticated, and the legs are tight fitting.
The panty is suitable for washing.
At importation the panty is declared to be part of a two-piece ‘incontinence management system’ (panty and incontinence pads). Due to its elasticity, the panty is suitable for fixing various articles to the skin of the wearer, for example various pads (of different sizes and shapes) or wound dressings. There is no indication in the design of the panty whether it is made to hold pads or wound dressings.
Neither napkin liners nor absorbent pads nor any sort of wound dressings are imported together with the fixation panties.
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 and 9 to Chapter 61 and by the wording of CN codes 6108 and 6108 22 00.
Classification under heading 9619 is excluded.
The panty as such is not an article similar to any of the articles covered by heading 9619, because it is merely a tight fitting highly elastic unisex panty of thin textile fabrics. Contrary to all other articles enumerated under that heading, the panty itself does not have any special absorbent features to qualify, for example, as a napkin (diaper). Its material does not prevent the leakage of bodily fluids and does not wick fluids from the body (see also the Harmonized System Explanatory Notes to heading 9619, first paragraph, and Additional Note 1 to Chapter 96 of the Combined Nomenclature, where the absorbing characteristics of those articles is stressed).
Moreover, classification under CN code 9619 00 89 as incontinence care articles is excluded. The article cannot be considered as an incomplete or unfinished, unassembled (the missing absorbing part would be added after importation) article within the meaning of GIR 2(a). The panty does not have the essential character of an incontinence care article, since it cannot be concluded from the design of the panty whether it is meant to serve for wound dressing or for incontinence, or for any other purpose that requires the fixation of products to the skin of the wearer.
Consequently, the elastic textile panty without any fluid absorbing features is not an article of heading 9619.
The panty is, however, similar to the unisex knitted brief classified under heading 6108 in point 3 of the Annex to Commission Regulation (EEC) No 350/93, where the cut and the considerable elasticity of the classified knitted unisex brief permits, for example, a pad to be positioned in it and which, in that case, would be suitable for, for example, incontinence.
The absence of a gusset in the panty does not exclude it from classification under heading 6108.
The unisex article is therefore to be classified under CN code 6108 22 00 as women’s or girls’ panties.
For reference: product images are contained within this new regulation
Contact details
Tariff Classification
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Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.