Duty Rate Increased for Certain Women’s Underwear

In the July 9, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying certain women’s underwear as sanitary pads and similar articles under HTSUS 9619.00.61 (10.8 percent duty) or HTSUS 9619.00.64 (14.9 percent duty) rather than as women’s cotton briefs under HTSUS 6108.21.00 (7.6 percent duty) or HTSUS 6108.91.00 (8.5 percent duty).

Ruling HQ H328584 will revoke rulings NY N316788, NY N317786, and NY N322044 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Sept. 9.

The items at issue are women’s underwear briefs and boy leg underpants made of 95 percent cotton and five percent spandex knit fabric. They feature a gusset with three additional layers that create a barrier for leakage and are marketed for incontinence and menstrual issues. They are washable and reusable.

CBP states that HTSUS heading 9619 provides for wearable absorbent articles and that by virtue of the characteristics listed above the items at issue fit the description provided by the Explanatory Notes as articles classifiable under that heading.

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