CLA-2-64: RR: NC: TA: 347 J80707
Mr. Douglas McCurtain
Oregon Pedorthic Services
545 N.E. 47th Street
Suite 201
Portland, OR 97213
RE: The tariff classification of footwear from China.
Dear Mr. McCurtain:
In your letter dated January 24, 2003, you requested a tariff classification ruling.
You have submitted two pairs of what you state are orthopedic shoes, Style #100301 & Style # 100302, designed for people with diabetes, deformities and other foot problems. You state that these shoes meet the guidelines of the Medicare Diabetic Shoe Bill. You also indicate that these shoes should be classified in Chapter 90 of the Harmonized Tariff Schedule of the United States (HTS) under heading 9021.
The two submitted samples are described as follows:
Style # 100301 is a closed-toe, closed-heel shoe. The shoe has a leather upper, a combination eyelet and D ring lace closure, a padded insole and a rubber/plastic outsole.
Style # 100302 is a closed-toe, closed-heel shoe. The shoe has a leather upper, two ¾-inch wide hook & loop closure side straps that traverse the instep, a padded insole and a rubber/plastic outsole.
Among other merchandise, heading 9021, HTS, covers “Orthopedic appliances, including crutches…splints and other fracture appliances…other appliances which are worn or carried…to compensate for a defect or disability; parts and accessories thereof.” In Chapter 90, Note 6, heading 9021 indicates that orthopedic appliances are appliances for (a) Preventing or correcting bodily deformities; or (b) Supporting or holding parts of the body following an illness, operation or injury.
Orthopedic appliances include footwear and special insoles designed to correct orthopedic conditions, provided that they are either (1) made to measure or (2) mass-produced, entered singly and not in pairs and designed to fit either foot equally.
Although footwear such as Style # 100301 and Style # 100302 are designed, intended, and often prescribed for persons suffering foot discomfort from any of a variety of diseases or conditions, the purpose of such footwear is essentially to provide comfort, and not principally used to prevent/correct deformities or support organs. In their imported condition, the footwear is not made-to-measure for a specific person and are mass-produced items presented in pairs, thereby classifiable as footwear of chapter 64, HTS. In this regard, Style # 100301 and Style # 100302 are not orthopedic appliances for tariff purposes.
Additionally, since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.
Therefore, the applicable subheading for the shoes, identified as “Style #100301 and Style # 100302,” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 646-733-3012 and/or National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division