CLA-2:CO:R:C:G 086084 SR
Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Boulevard
Los Angeles, CA 90010-2597
RE: Post-operative shoes; Modification of Ruling Letter 083995
Dear Mr. O'Hara:
This is in reference to your letter dated October 30, 1989,
requesting the tariff classification of cast shoes and post-
operative shoes under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The merchandise will be
produced in Jamaica, Malaysia, or Taiwan.
FACTS:
The merchandise at issue is cast shoes and post-operative
shoes. The outsole of the post-operative 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 with out bending. These shoes are worn following
foot surgery, and are prescribed by a doctor.
The cast shoe is similar to the post-op shoe except it has a
cushioned rocker bottom or outsole and no heel. This permits a
person using crutches to have limited contact with the ground
with the injured foot while walking. These shoes are intended to
be worn by persons who have suffered a fracture and are usually
prescribed by a doctor.
-2-
ISSUE:
Whether the merchandise at issue is classifiable as footwear
or as an orthopedic appliance.
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).
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 shoes at issue would not be worn unless
medically necessary. They are specifically designed to support
the foot after an operation or a fracture has occurred. They
also help prevent or correct bodily deformities by helping an
injured foot heal correctly. They function in the same manner as
crutches in that they assist someone with a foot injury in
walking. In addition, these shoes are obtained by a doctor's
prescription. Therefore, taking these factors into account, the
footwear at issue is classifiable under the provision for
orthopedic appliances.
-3-
HOLDING:
The cast shoes and post-operative shoes at issue are
classifiable under subheading 9021.90.80, HTSUSA, as orthopedic
appliances, other, other. The rate of duty is 3.9 percent ad
valorem under the General duty rate column. If produced in
Jamaica or Malaysia the merchandise is entitled to duty free
treatment under GSP, if otherwise qualified.
Headquarters Ruling Letter 083995, dated May 3, 1989,
classified several articles including the same type of post-
operative footwear here in issue under subheading 9021.19.80,
HTSUSA, as, orthopedic appliances, other orthopedic appliances.
Based upon further review of that decision it has been deternimed
that the classification of the orthopedic footwear there in issue
is incorrect. Accordingly, HRL 083995, dated May 3, 1989, is
hereby modified to reflect that the orthopedic footwear there in
issue is classified in subheading 9021.90.80, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference