CLA-2 CO:R:C:G 087508 NLP
Peter Jay Baskin, Esq.
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, New York 10004
RE: Orthopedic footwear and insoles
Dear Mr. Baskin:
This letter is in response to your inquiry, dated June 21,
1990, concerning the tariff classification of orthopedic footwear
and insoles under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample was submitted for our
examination.
FACTS:
The sample consists of a shoe and an insole. The shoe has a
plastic upper which does not cover the ankle and a cellular
rubber outer sole. The shoe is designed to accommodate an
arthritic, diabetic or otherwise distended or hyper-sensitive
foot by means of a rounded identation on the inside of the shoe
at the toe area. In addition, the shoe closure is adjustable and
fastens by means of two velcro straps which pass over the instep
of the foot. The insole is made of silicone gel and it is
designed to be worn inside the shoe.
The shoe and the insole will be imported together or as
separate articles from Canada.
ISSUE:
Whether the instant shoe and insole when imported together
are classifiable in Heading 9021, HTSUSA, as orthopedic
appliances or rather in Heading 6402, HTSUSA, as footwear; when
imported separately is the insole classified in Heading 6406,
HTSUSA, as parts of footwear.
LAW AND ANALYSIS:
Chapter 64, HTSUSA is the chapter that provides for
footwear. Legal Note 1(d) to Chapter 64, HTSUSA, states that:
This chapter does not cover:
* * *
(d) Orthopedic footwear or other orthopedic
appliances, or parts thereof (heading 9021)
The Explanatory Notes constitute the official interpretation of
the Harmonized Tariff Schedule at the international level.
Explanatory Note (II) to Heading 6404, HTSUSA, provides that:
The heading [6404] also excludes:
* * *
(e) special in-soles for arch supporting, made to
measure, and orthopedic appliances (heading
9021)
Heading 9021, HTSUSA, provides for, inter alia, orthopedic
appliances, including crutches, surgical belts, and trusses.
Explanatory Note (I) to Heading 9021, HTSUSA, provides the
following:
(I) ORTHOPEDIC APPLIANCES
These are appliances for:
(i) Preventing or correcting bodily deformities;
or
(ii) Supporting or holding organs following an
illness or operation.
According to the Explanatory Notes orthopedic appliances
include 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.). In addition, this Explanatory Note includes
crutches and crutch-sticks and excludes mass-produced footwear
the insoles of which have been simply arched to alleviate flat-
footedness, which are not regarded as orthopedic footwear.
It is our opinion based on the Legal and Explanatory Notes,
that the instant shoe and insole are not orthopedic articles
excluded from classification in Headings 6402 and 6406, HTSUSA,
respectively. Though the shoe and the insole would add to the
comfort of the shoe wearer and would increase the shock
absorption for the elimination of fatigue to the wearer, neither
article is designed to prevent or correct a deformity. Unlike
crtuches or surgical boots, neither the shoe nor insole are used
to support the foot after an operation or a fracture has
occurred. In addition, even though the sole can be trimmed to
fit as required, the insole is not made to measure for a specific
individual when imported. Therefore, the shoe and the insole are
classified in Headings 6402 and 6406, HTSUSA, respectively.
HOLDING:
The shoe imported with or without the insole is classifiable
in subheading 6402.99.15, HTSUSA, which provides for other
footwear with outer soles and uppers of rubber or plastics, other
footwear, other, having uppers of which over 90 percent of the
external surface area (including any accessories or
reinforcements such as those mentioned in note 4(a) to this
chapter) is rubber or plastics (except footwear having a foxing
or a foxing-like band applied or molded at the sole and
overlapping the upper and except 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),
other. The rate of duty is 6 percent ad valorem. Articles
originating in Canada and classified in this subheading are
eligible for a duty rate of 4.8 percent ad valorem, under the
United States-Canada Free Trade Act (FTA), if all the applicable
requirements are met.
The insole, imported separately, is classifiable in
subheading 6406.99.3060, which provides for parts of footwear,
removable insoles, heel cushions and similar articles; of rubber
or plastics. The rate of duty is 5.3 percent ad valorem.
Articles originating in Canada and classified in this subheading
are eligible for a duty rate of 4.2 percent ad valorem, under the
United States-Canada Free Trade Act (FTA), if all the applicable
requirements are met.
Your sample is returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division