Is Panty & Stocking in Sanitarybox hentai?
No
Rated R (17+ (violence & profanity)) on MyAnimeList and not tagged as Hentai.

Special · 2011 · 1 episodes · R - 17+ (violence & profanity)
Action, Avant Garde, Comedy, Ecchi, Parody, Supernatural
A special short included with the 5th DVD/BD release.
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