Is Imouto sae Ireba Ii. (ONA) Specials hentai?
No
Rated PG-13 (Teens 13 or older) on MyAnimeList and not tagged as Hentai.

Special · 2018 · 2 episodes · PG-13 - Teens 13 or older
Comedy
Two additional episodes of Imouto sae Ireba Ii. (ONA) released exclusively on the BD/DVD volumes.
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