CLA-2-61:OT:RR:NC:N4:447
John T. Reich
Cataract Customhouse Brokerage, Inc.
2094 Grand Island Blvd.
Grand Island, NY 14072
RE: The tariff classification of socks and footwear from Taiwan
Dear Mr. Reich:
In your letter dated July 20, 2012, you requested a tariff classification ruling on behalf of Jonic Distribution North America, Ontario, Canada.
You provided descriptive and illustrative material for three products with your request. You did not provide samples. The Therapeutic Diabetic Socks are constructed of 73% polypropylene and 27% lycra knit fabric. They are approximately ankle-height and feature a hemmed rib-knit elasticized top. The Therapeutic Diabetic Healing Shoes are said to have textile uppers consisting of synthetic fibers and a rubber or plastic anti-slip outer sole. The footwear is designed for easy insertion of the foot and is secured with a hook and loop closure. Each pair and allows for a variety of foot lengths and widths and comes with self-molding insoles. Based upon the construction and type of material used, this office assumes a value per pair at more than $12.
You propose classification for all three items in HTSUS 9021.90.81. However, Headquarters Ruling Letter 966874 AM, May 17, 2004, indicated that 9021.90 did not apply to items which “are nothing like either the hearing aids of the heading text or the listed examples in the ENs. First, all of the appliances listed are precision electronic devices that actively compensate for the defect or disability. Second, all of the examples assist or replace the function of a failed organ…” Neither is the case for any of these three. Additionally, regarding the footwear, HTSUS Chapter 90, Note 6, states that for the purposes of heading 9021, “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;” those conditions do not apply here. Also, regarding the other items, HTSUS Chapter 90, Note 1-b, excludes support articles of textile materials whose support comes from their elasticity.
The applicable subheading for the Therapeutic Diabetic Socks will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: other: of synthetic fibers: other, other. The rate of duty will be 14.6% ad valorem.
The applicable subheading for the Therapeutic Diabetic Healing Shoes will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: not sports footwear; footwear of the slip-on type: footwear having a foxing or foxing-like band; valued over $12.00/pair: for women. The rate of duty will be 9% ad valorem.
We need additional information in order to issue a ruling the Therapeutic Hip Protector. Please submit the information described below:
State if the removable contoured pads are imported with the Hip Protector.
Provide marketing, advertising, promotional and sales environment information for the Hip Protector including any catalogs and websites that describe how the item is designed to be used. If the item will be sold in a catalog, please provide us with a copy of that catalog or catalog mock. If nothing is available for a specific garment, please provide a catalog showing similar items sold in prior seasons.
Provide actual retail packaging, actual hangtags, and actual labels, and any point of sale information that describes how the Hip Protector is being marketed.
Submit a sample of the Therapeutic Hip Protector in its’ condition as imported.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 classification of the socks contact National Import Specialist Rosemarie Hayward at (646) 733-3064. If you have any questions regarding the footwear classification, contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division