The tariff classification of youth disposable diapers from China

N354609 October 29, 2025 CLA-2-96:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 9619.00.1100, 9903.01.24, 9903.01.25, 9903.88.15 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 katherine.souffront@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division