Urine drainage bags are currently classified as articles of plastic under the commodity code 3926 90 97 90. Although urine drainage bags are used in conjunction with medical products (e.g. catheters), they are not in themselves considered to be medical devices.
Businesses can access advice on how to classify their goods at https://www.gov.uk/guidance/ask-hmrc-for-advice-on-classifying-your-goods or contact firstname.lastname@example.org
We have recently received stakeholder feedback on tariffs on urine drainage bags. We are considering the evidence provided alongside wider UK Government analysis.