CLA-2-90:OT:RR:NC:4:405
Ms. Jessica Pickeral
Elan Polo Inc.
630 Melrose Avenue
Nashville, TN 37211
RE: The tariff classification of Medical Shoes from China
Dear Ms. Pickeral:
In your letter dated April 1, 2013, you requested a tariff classification ruling. A sample was provided.
In your letter, you state that the sample Medical Shoe “would be sold as half pairs to be used/worn after surgery.” Consistent with that statement, the sample curves neither left nor right, but would fit either foot equally. Its outer sole is extremely rigid, which effectively immobilizes an injured or post-surgery foot from bending while walking, although making ordinary walking more difficult. Also, the upper is absent in the first third of the shoe and has long straps which are very adjustable, both useful for those with a thickly bandaged foot.
Note 6 to Chapter 90, Harmonized Tariff Schedule of the United States, HTSUS, states:
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.
You propose classification in 9021.90.81, HTSUS. However, it is not “other than” an orthopedic or fracture appliance
The applicable subheading for Medical Shoe will be 9021.10.0090 , HTSUS, which provides for "other" Orthopedic or fracture appliances, and parts and accessories thereof. The rate of duty will be free.
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 ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division