OT:RR:CTF:VSP JH
Elizabeth Merritt
5674 El Camino Real,
Suite N,
Carlsbad, CA 92008
RE: Articles for the handicapped; Subheading 9817.00.96; Elevate Sstep Foot Drop Sock
Dear Ms. Merritt,
This is in response to your letter dated October 2, 2025 requesting reconsideration of
New York Ruling Letter (“NY”) N350749, dated August 4, 2025 on behalf of Thorwear Inc. dba
Elevate Movement (“Elevate”). In that ruling, the National Commodity Specialist Division
(“NCSD”) classified the Sstep Foot Drop Sock (“Sstep”) under subheading 6115.96.60,
Harmonized Tariff Schedule of the United States (“HTSUS”), instead of subheading 9021.10.00,
HTSUS, as requested, and also disagreed with your request for duty-free treatment under
subheading 9817.00.96, HTSUS.
The product at issue is described as an ambulatory aid that lifts the forefoot and stabilizes
the ankle. Sstep consists of an adjustable calf band with an inner silicone grip for added
suspension, an integrated cable support system that lifts the foot with an “easy-to-use”
adjustment dial at the front of the calf; a dual-layer sock with a ribbed outer layer; moisture-
wicking, “soft” interior, silicone grip on the bottom surface for improved traction; and
medial/lateral placement indicators to facilitate proper use for ankle dorsiflexion. When the
integrated cable support system is tightened via the adjustment dial, the front of the foot is lifted.
It is designed to treat foot drop, also known as drop foot, which is a general term to describe a
patient’s inability to lift the front part of the foot caused by weakness or paralysis of muscles
involved in lifting the forefoot. It is claimed that Foot drop may result in an altered gait which
can increase the risk of tripping and falling and may cause mobility challenges impacting quality
of life and the ability to navigate daily activities. Sstep helps the body clear the foot during the
swing phase of gait. By preventing the front of the foot from dropping while walking, Sstep is
intended to restore a more normal gait for individuals and reduce the risk of falls and increase
participation in daily activities.
1
In NY N350749, U.S. Customs and Border Protection (CBP) held that the applicable
subheading for Sstep was 6115.96.60, HTSUS which provides for pantyhose, tights, stockings,
socks and other hosiery…, and determined that because Sstep potentially was not predominantly
for the benefit of individuals with chronic or permanent disabilities, it was not eligible for duty-
free treatment under subheading 9817.00.96, HTSUS. Elevate believes this decision was wrong
for the following reasons:
Elevate believes that Sstep is an orthopedic appliance and should be classified
under 9021.10.00, rather than 6115.96.60, HTSUS. Elevate asserts that the Sstep
does not share the characteristics outlined in the explanatory note (“EN”) to
heading 6115. They suggest that Sstep instead falls into the description outlined in
heading 9021 which includes ankle and foot supports.
Elevate believes that because the Sstep is designed for persons with foot drop, it
satisfies the requirement for it to be for the benefit of physically handicapped
persons according to Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336
(Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308 (Fed. Cir. 2018).
Elevate believes that the brace satisfies each of the five factors outlined in the
Sigvaris decision, namely that:
1. Sstep is specifically designed to address symptoms of foot drop and
would not provide benefit to non-handicapped persons;
2. Sstep’s characteristics and functions are for the targeted population of
individuals suffering from foot drop, making the possibility of use by
the general public “fugitive”;
3. Elevate is a recognized manufacturer of ambulatory aids that are
“similar” to ankle-foot orthoses (“AFO”) for individuals with foot
drop, and is widely trusted by clinicians across the United States
(“U.S.”), Canada, European Union, and Australia;
4. Sstep is distributed via medical professionals and can be purchased
through sales channels directed toward handicapped individuals; and
5. Sstep is imported into the U.S. in individual packaging with
instructions for use, a patient care guide, warnings, and warranty
information.
Elevate believes that Sstep is not a therapeutic article because it does not directly
heal or cure foot drop or the underlying condition that causes it, but instead
functions comparative to an ambulatory aid to help compensate for and adapt to
the impairment.
1. Classification of Sstep
Classification under the HTSUS is in accordance with the General Rules of Interpretation
(GRIs). GRI 1 provides that the classification of goods will be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal
notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
2
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a
heading shall be determined according to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only
subheadings at the same level are comparable. For the purposes of GRI 6, the relative section
and chapter notes also apply, unless the context otherwise requires.
In understanding the language of the HTSUS, the Harmonized Commodity Description
and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive
or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the
official interpretation of the Harmonized System at the international level. 1
The HTSUS headings and subheadings under consideration are as follows:
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated
compression hosiery (for example, stockings for varicose veins) and footwear
without applied soles, knitted or crocheted:
*****
9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and
other fracture appliances; artificial parts of the body; hearing aids and other
appliances which are worn or carried, or implanted in the body, to compensate for
a defect or disability; parts and accessories thereof:
Note 6 to Chapter 90, HTSUS, which pertains to the scope of heading 9021, HTSUS,
reads:
For the purposes of heading 9021, the expression “orthopedic appliances” means
appliances for:
(a) Preventing or correcting bodily deformities; or
(b) Supporting or holding parts of the body following an illness, operation or injury.
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.
A “deformity” is defined by Taber’s Cyclopedic Medical Dictionary as “an alteration in
or distortion of the natural form of a part, organ, or the entire body. It may be acquired or
congenital. If present after injury, deformity usually implies the presence of bone fracture, bone
dislocation, or both. appliances are due to extensive swelling, extravasation of blood, or rupture
of muscles and severe contracture of scar tissue.” 2 Further, Headquarter Ruling (“HQ”) 965234,
dated December 5, 2001, states that items which may be used to prevent sprains or strains and to
support the area of the body where they are worn are not considered to be of the class or kind of
1
See Treasury Decision (T.D.) 89-80, 54 Fed. Reg. 35127, 35127–28 (Aug. 23, 1989).
2
See Deformity, Taber's Medical Dictionary https://www.tabers.com/tabersonline/view/Tabers-Dictionary/744438/4/deformity.
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appliance used with recovery from bodily deformity or used following illnesses or operations of
an incapacitating nature.
In this case, Sstep is not “ejusdem generis” or “of the same kind” of merchandise as the
orthopedic appliances listed in heading 9021. In response to a question on your website’s
frequently asked questions (“FAQs”) whether Sstep is a replacement for an individual’s AFO,
you stated that Sstep is “not” a replacement for an AFO, which are prescribed by doctors for
post-surgery recovery, due to its inability to provide the same support that an AFO can. 3 Also, in
your submission, you described Sstep as an alternative when a rigid AFO is not practical.
Therefore, Sstep is not intended to prevent or correct bodily deformities, or support or hold parts
of the body following an illness, operation or injury like orthopedic appliances listed in heading
9021, HTSUS (splints and other fracture appliances). Rather, Sstep provides support for an
individual to “improve” their ability to participate in daily activities and reduce their risk of
injury by falling when additional stability is not necessary. Hence, we find that the NCSD
correctly classified the Sstep under subheading 6115.96.60, HTSUS.
2. Sstep’s Eligibility for subheading 9817.00.96, HTSUS, treatment
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific and
Cultural Materials of 1982, Pub. L. No. 97-446, 96 Stat. 2329, 2346 (1983) established duty-free
treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section
1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation
of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS.
Subheading 9817.00.96, HTSUS, covers: “[a]rticles specially designed or adapted for the
use or benefit of the blind or other physically or mentally handicapped persons; parts and
accessories (except parts and accessories of braces and artificial limb prosthetics) that are
specially designed or adapted for use in the foregoing articles: [o]ther.” The term “blind or other
physically or mentally handicapped persons” includes “any person suffering from a permanent or
chronic physical or mental impairment which substantially limits one or more major life
activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing,
speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98,
HTSUS. Subheading 9817.00.60, HTSUS, excludes “(i) articles for acute or transient disability;
(ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii)
therapeutic and diagnostic articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII,
Chapter 98, HTSUS.
The issue of what constitutes a “therapeutic” article under the Nairobi Protocol was
addressed in Richards Medical Co. v. United States, 720 F.Supp. 998 (CIT 1989), aff'd, 910
F.2d 828 (Fed.Cir.1990), which held that “therapeutic” articles are those that are used to heal
or cure the condition causing a handicap, as opposed to those articles which are designed to
compensate for, or adapt to, the handicapped condition.
In Sigvaris, the U.S. Court of International Trade (CIT) explained that “specially” means
“to an extent greater than in other cases or towards others” and “designed” means something that
3
See Martina Todorovska, What Is An AFO Brace Used For? (Everything You Need To Know), (Oct. 2, 2024), https://loaids.com/afo-brace-uses/.
4
is “done, performed, or made with purpose and intent often despite an appearance of being
accidental, spontaneous, or natural.” We must first evaluate “for whose, if anyone’s, use and
benefit is the article specially designed,” and then, whether “those persons [are] physically
handicapped.” Sigvaris, 899 F.3d at 1314. The Court of Appeals for the Federal Circuit (CAFC)
clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” the merchandise “must
be intended for the use or benefit of a specific class of persons to an extent greater than for the
use or benefit of others” and adopted the five factors used by CBP:
(1) the physical properties of the article itself (i.e., whether the article is easily
distinguishable by properties of the design, form, and the corresponding use
specific to this unique design, from articles useful to non-handicapped persons);
(2) whether any characteristics are present that create a substantial probability of
use by the chronically handicapped so that the article is easily distinguishable
from articles useful to the general public and any use thereof by the general public
is so improbable that it would be fugitive; (3) whether articles are imported by
manufacturers or distributors recognized or proven to be involved in this class or
kind of articles for the handicapped; (4) whether the articles are sold in specialty
stores which serve handicapped individuals; and, (5) whether the condition of the
articles at the time of importation indicates that these articles are for the
handicapped.
Sigvaris, supra. While you reaffirm your claim that Sstep is in alignment with the
definition of “specially designed” outlined in the Sigvaris, we agree with the NCSD that it is not.
You claim that foot drop is a chronic or permanent condition, rather, we find e that foot drop can
be temporary and treated through physical and occupational therapy.4 Further, the population of
people who may develop foot drop are not always those who suffer from long-standing
disabilities, as it can be caused by other reasons such as injuries that compress the peroneal nerve
and a nerve root injury (“pinched nerve”). 5 See https://www.mayoclinic.org/diseases
conditions/foot-drop/symptoms-causes/syc-20372628. With that, we find there is high
possibility that Sstep will be used by non-disabled individuals, similar to other standard braces
and foot appliances.
CBP affirms the finding of N350749 that the Sstep Foot Drop Sock is correctly classified
under subheading 6115.96.60 HTSUS. Further, CBP affirms that the Sstep Foot Drop Sock is
not eligible for duty free treatment under subheading 9817.00.96, HTSUS.
Sincerely,
Monika R. Brenner, Chief
Valuation & Special Programs Branch
4
See Foot Drop, (May 1, 2018), https://my.clevelandclinic.org/health/symptoms/17814-foot-drop.
5
Foot drop - Symptoms and causes, (Jan. 5, 2023), https://www.mayoclinic.org/diseases-conditions/foot-drop/symptoms-causes/syc-20372628.
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