CLA-2:CO:R:C:G 085930 SR
Susan Kohn Ross
Herrick & Ross
5777 West Century Blvd.
Suite 520
Los Angeles, Ca. 90045-5659
RE: Post-operative shoes
Dear Ms. Ross:
This is in reference to your letter dated October 5, 1989,
requesting the tariff classification of post-operative shoes
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is post-operative shoes. The
outsole of the shoe is a very thick, stiff piece of rubber. The
insole is made up of a thin, stiff board, with a thin layer of
rubber on top to provide some padding for the foot. The upper is
made of a nylon material with a thin layer of padding as a
lining. The upper starts from behind the toe area and surrounds
the foot. The shoe is open toed and the two sides of the upper
open wide to allow the foot to be set down onto the shoe without
bending. These shoes are intended to be worn by persons who have
suffered a fracture or have had foot surgery and are usually
prescribed by a doctor.
ISSUE:
Whether the merchandise at issue is classifiable as footwear
or as an orthopedic appliance.
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LAW AND ANALYSIS:
Chapter 64, HTSUSA, is the chapter that provides for
footwear. Note 1(d) to Chapter 64 states that this chapter does
not cover orthopedic footwear or other orthopedic appliances, or
parts thereof (heading 9021). It is questionable whether these
shoes are orthopedic appliances.
The Explanatory Notes are the official interpretation of the
tariff at the international level. The Explanatory Note to
heading 9021, HTSUSA, lists orthopedic appliances as appliances
for preventing or correcting bodily deformities, or supporting or
holding organs following an illness or operation. They are
listed as including such items as appliances for the jaw,
orthopedic footwear having an enlarged leather stiffener which
may be reinforced with a metal or cork frame that is made to
measure, special insoles made to measure, and orthopedic foot
appliances (talipes appliances, leg braces, with or without
spring support for the foot, surgical boots, etc.). This
Explanatory Note also includes crutches and crutch-sticks and
excludes mass-produced footwear the inner soles of which have
been simply arched to alleviate flat-footedness, which are not
regarded as orthopedic footwear.
The footwear at issue is more than mass produced footwear
with an arch added. The post-operative shoe has a large
unbending wooden base and a very wide open toe area; it is not a
shoe that would be worn unless medically necessary. It is used
to support the foot after an operation or a fracture has
occurred. It also helps prevent or correct bodily deformities by
helping a fractured foot heal correctly. It functions in the
same manner as crutches in that it assists someone with a foot
injury in walking. In addition, these shoes are obtained by a
doctors prescription. Therefore, taking these factors into
account, the footwear at issue is classifiable under the
provision for orthopedic appliances.
HOLDING:
The merchandise at issue is classifiable under subheading
9021.19.80, HTSUSA, as an orthopedic or fracture appliances,
other, other.
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The rate of duty is 5.8 percent ad valorem under the General duty
rate column. This ruling modifies prior rulings holding such
footwear to be classified in subheading 9021.90.80, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division