HS Code for Ileostomy bags

Ileostomy bags are classified under HS code 3006.91, which is a specific provision within the pharmaceutical products chapter for appliances identifiable for ostomy use. This classification is primarily governed by Note 4 to Chapter 30, which provides an exhaustive list of goods to be included in heading 3006 regardless of their material composition. Even though these bags are typically manufactured from plastic materials, they are excluded from Chapter 39 (Plastics) because of their specialized medical application. The Harmonized System prioritizes the medical function of ostomy appliances over their material constituent. This ensures that all ostomy-related products, including colostomy, ileostomy, and urostomy bags, are treated uniformly for customs purposes. The classification 3006.91 covers the collection pouch itself as well as the skin barrier or wafer that secures the pouch to the body, provided they are identifiable as being for ostomy use.

Products Included

• Disposable ileostomy pouches
• Drainable ostomy bags
• Two-piece ostomy systems (bags and wafers)
• Urostomy collection bags
• Colostomy bags and liners

Common Misclassification

The most common misclassification is HS code 3926.90, which covers other articles of plastics. This occurs because the bags are made of plastic film; however, Note 1(g) to Chapter 39 specifically excludes goods of heading 3006. Another confusion arises with HS code 9018.90, which covers general medical instruments and appliances. While ostomy bags are medical in nature, the specific mention of ostomy appliances in 3006.91 takes precedence over the general medical heading of 9018.

FAQ

What is the HS code for ileostomy bags?

The HS code for ileostomy bags and other ostomy appliances is 3006.91.

Are the skin barriers or wafers classified under the same code?

Yes, skin barriers, wafers, and faceplates that are identifiable as part of an ostomy system are classified under HS code 3006.91 along with the bags.