Incontinence Pants Should Be Duty-Free as Articles for Handicapped, Importer Tells CIT

Pants designed to assist with incontinence should be classified under the duty-free Harmonized Tariff Schedule subheading 9817.00.96 as "Articles specially designed or adapted for the use of and benefit of the blind and other physically or mentally handicapped persons," Viecura said in an April 13 complaint at the Court of International Trade (Viecura v. U.S., CIT # 21-00154).

The Rhode Island importer and wholesaler of medical textile products is challenging the denial of a protest that sought to reclassify its imported pants. Viecura asked the court to direct CBP to reliquidate the entries subject to this action under HTS subheading 9817.00.96 and order a refund of deposited duties under subheading 6108.22.90 plus Section 301 duties assessed in liquidation, with interest.

Viecura said that the pants are "known commercially and scientifically as 'incontinence fixation pants'" and incorporate "special design features" that are for the use and benefit of physically handicapped individuals suffering from chronic incontinence. The various features consist of a wide waistband, elasticized leg openings, seamless side construction, and lack of gussets.

As further proof of the garments' design for the handicapped, Viecura said it publishes flyers showing caregivers how to put the pants and absorbent pads on patients, with varying instructions depending on the state of the patient. The pants are sold "primarily, if not exclusively sold to and by medical supply companies," Viecura said.

CBP liquidated these entries under subheading 6108.22.9020 as "Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of man-made fibers: Other (non-disposable): Womens" and assessed duty at the rate of 15.6% plus unspecified Section 301 duties.