CLA-2-:OT:RR:NC:N2:247
Ms. Esther Smith
Western Overseas Corporation
10731 Walker Street
Cypresss, CA 90630
RE: The tariff classification of footwear from Myanmar
Dear Ms. Smith:
In your letter dated February 26, 2020, you requested a tariff classification ruling on behalf of Strategic Distribution L.P. You have submitted samples of five styles of Women’s Extra Extra Wide Width Adaptive Footwear. They are identified as style numbers 10250, 51090, 10160, 10350 and 10180.
Each style of the Women’s Extra Extra Wide Width Adaptive Footwear is designed with extra wide widths and adjustable hook and loop closures to accommodate people who are experiencing swelling in their feet due to edema, arthritis, etc.
Style # 10180 is a woman’s, open-toe/closed-heel, below the ankle, flat shoe. The upper consists of non-vegetable fiber textile material. The outer sole consists of rubber or plastics. There is a separately attached cushioned insole. Rubber/plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $5.75 per pair.
Style numbers 10160 and 10350 are women’s, closed-toe/closed-heel, below the ankle shoes. The uppers consists of non-vegetable fiber textile material. The outer soles are made of rubber or plastics. They have separately attached cushioned insoles. The F.O.B. values are $4.65 and $3.14 per pair, respectively.
Style numbers 10250 and 51090 are women’s, closed-toe/closed-heel, below the ankle, flat shoes. The uppers consists of non-vegetable fiber textile materials. The outer soles are made of rubber or plastics. They have separately attached cushioned insoles. The F.O.B. value is $10.73 per pair on both styles.
You suggest these styles of footwear are eligible for classification under subheading 9817.00.96 Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9817.00.96, HTSUS, specifically provides for articles that are specially designed for the use, or benefit of, physically or mentally handicapped persons other than the blind. The language of the heading under which subheading 9817.00.96 appears requires that articles classifiable thereunder must be “specially designed or adapted” for the benefit of mentally or physically handicapped persons.
In Treasury Decision (TD) 92-77 (26 Cust. Bull. 1, (August 26, 1992)), Customs and Border Protection (CBP) addressed the implementation of the duty-free provisions of the Nairobi Protocol, and discussed the eligibility requirements for duty-free treatment. With regard to whether an article has been “specially designed or adapted” for the handicapped, CBP stated the following:
A primary factor to be considered concerns the physical properties of the article itself, i.e., whether the article is easily distinguishable, by properties of design and the corresponding use specific to this unique design from articles useful to non-handicapped individuals. If an article is solely dedicated to use by the handicapped, e.g. pacemakers or hearing aids, then this is conclusive evidence that the articles are “specially designed or adapted” for the handicapped for purposes of the Nairobi Protocol. Thus, if an article is solely dedicated to use by the handicapped, it is CBP’s position that this would be conclusive evidence that the item is “specifically designed or adapted” for the handicapped for purposes of the Nairobi Protocol.
According to the submission received, the footwear is manufactured in extra wide sizes to accommodate swollen feet that may result from persons suffering from arthritis or other medical issues. It was not designed to cure any physical abnormalities or conditions. The footwear is also not designed for use by a specific person or with any extraordinary construction features.
In this regard, when we compare the instant footwear with footwear being sold at retail to the general public, we are unable to conclude that the footwear under consideration has any design features that distinguish them from ordinary footwear used by the general public. They are not “specifically designed or adapted” for the handicapped. Accordingly, these footwear styles are not classifiable in subheading 9817.00.96.
The applicable subheading for Style # 10180 will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for styles numbers 10160 and 10350 will be 6404.19.7960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; not footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $3 but not over $6.50/pair: other: other: other: for women. The rate of duty will be 90 cents/pair + 37.5 percent ad valorem.
The applicable subheading for style number 10250 and 51090 will be 6404.19.8960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: for women. The rate of duty will be 90 cents/pair + 20 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division