Customs Classification: Incontinence Panties

Incontinence panties are classified differently than one might expect. Here's how the EU has approached their classification.

This detailed blog ensures that professionals in customs, import, export, and related fields comprehensively understand classification decisions and apply these insights to enhance their operations.

What is your greatest challenge when classifying products?

What Questions We Will Answer in this blog

• What is the classification of tight-fitting incontinence panties under EU customs rules?

• Why are these panties not classified under incontinence care articles?

• How does elasticity and material composition impact customs classification decisions?

  
  

Introduction

When it comes to customs classification, even seemingly simple items like incontinence panties can require an in-depth understanding of the rules. As a professional navigating the complexities of customs, I’ll guide you through the classification process that distinguishes a basic panty from incontinence care articles. Let’s dive in.

"The devil is in the details—knowing the material, construction, and intended use of a product can mean the difference between correct classification and costly mistakes." — Arne Mielken, Managing Director, Customs Manager Ltd

Abbreviations We Use in this Blog

Understanding customs terminology is essential. Here are a few abbreviations we will use:

• CN: Combined Nomenclature, the EU’s system for classifying goods.

• GIR: General Interpretive Rules govern how goods are classified under the CN.

  
  

Why are panties classified differently from incontinence care products?

The classification of the tight-fitting, highly elastic unisex panties discussed here falls under CN code 6108 22 00, which is for women’s or girls’ panties. But why? While they are marketed as part of an "incontinence management system," they lack the key attributes of incontinence care articles, such as absorbency or fluid retention, that would place them under heading 9619.

Panties like these, despite being part of a two-piece system with pads, don't qualify under incontinence care. Their material is designed to hold pads in place, not absorb fluid. In fact, classification rules emphasize that without fluid-absorbing features, these panties cannot be considered similar to napkins or diapers under the incontinence care classification.

This is where customs professionals need to pay close attention to product descriptions. Elasticity and textile composition are crucial to understanding how these items should be classified.

What makes these panties unsuitable for incontinence care classification?

In a nutshell, absorbency. The Combined Nomenclature distinguishes between absorbent incontinence care products and garments made to hold other absorbent articles in place. Even if these panties are declared as part of an incontinence system, the design, material, and function do not meet the criteria for classification under heading 9619.

As professionals in customs clearance, we must ask: What function does the garment serve independently? In this case, the panties serve only as a fixation garment, not a fluid-absorbing one. They do not "leak-proof" or wick away bodily fluids, and their material—96% polyester and 4% elastane—does not indicate absorbency.

How do classification rules apply to this decision?

This decision was guided by several rules, most notably General Interpretive Rules 1 and 6. These rules are essential to understanding how to classify goods:

• GIR 1 requires you to classify goods according to the wording of the headings and relevant legal notes.

• GIR 6 focuses on classification at the subheading level, ensuring the correct identification of specific product categories.

Additionally, Notes 1 and 9 to Chapter 61 of the CN were vital in excluding the panties from the incontinence care category. These notes clarify that unless an article has special absorbing features or material designed to handle bodily fluids, it cannot be classified under 9619.

These panties, despite their elasticity and tight fit, do not contain the "essential character" of an incontinence care article. They serve as a garment to hold absorbent products in place, not an absorbent product themselves.

Arne’s Takeaway

When determining customs classification, always consider the product’s essential character and function. The material composition and intended use are crucial factors that can change a product’s classification and, ultimately, its import duty rates. Never assume—always verify.

Expert Recommendation

• Verify product descriptions: Always check if an article has absorbent features when considering classification as incontinence care.

• Focus on materials: Elasticity and composition (e.g., polyester and elastane) can guide your classification.

• Understand classification rules: Be familiar with GIRs and the relevant CN notes to ensure correct product classification.

  
  

How My Team and I Can Help

Along with a great team of enthusiastic specialists, we offer comprehensive support for customs classification. My team and I support your import-export operations, including bespoke consultancy and practical assistance. We provide public, in-house, and on-demand training tailored for customs professionals, importers, exporters, and their partners. Our membership services include weekly customs trade intelligence and updates. We also offer UK import and export customs clearance services. For more details on services, visit www.customsmanager.org.

Sources We Base Our Information in This Blog On

This blog is based on a review of EU classification decisions and relevant rules from the Combined Nomenclaturem in particular https://ec.europa.eu/transparency/documents-register/detail?ref=C(2024)6751&lang=en

Where to Find More Information on Topic

To dive deeper into Customs Classification methods and related legal frameworks, members can:

• Subscribe to The Customs Watch—our weekly consolidation of updates to law, guidance, and policy.

• Visit our Knowledge Hub Content Library at www.customsmanager.info.

• Search our library for any topic here: https://www.customsmanager.info/search-results.

  
  

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