CLA-2-61:OT:RR:NC:N3:354
Elizabeth Merritt
Flexport Customs LLC
760 Market Street, 8th Floor
San Francisco, CA 94102
RE: The tariff classification of socks from an undisclosed country
Dear Ms. Merritt:
In your letters dated June 5, 2025, and June 27, 2025, you requested a tariff classification ruling. The sample
will be retained as requested.
The Sstep Foot Drop Sock is a sock constructed of an outer shell of knit polyester. The item is sold
individually and is designed to work on either the right or left foot. The Sstep Foot Drop Sock is stated to be
used for permanent and chronic foot drop. It is worn when the user wants a break away from an Ankle Foot
Orthosis (AFO) but still requires foot drop support such as when sleeping or walking around the home. It can
be worn with or without a shoe. It provides continuous lift at the forefoot and support for the foot and ankle
and enhanced stability. The Sstep Foot Drop Sock is stated to have an integrated cable support system. The
cords/cables are made of polyethylene and attached to nylon anchors. When the adjustable dial near the top
of the sock is tightened, the front of the foot is lifted via the cords for personalized support. It also features an
adjustable calf strap with an inner silicone grip for added suspension and dot silicone gripping material on the
bottom of the foot to improve traction.
In your ruling request you suggest classification of the Sstep Foot Drop Sock in 9021.10.0090, Harmonized
Tariff Schedule of the United States (HTSUS), as an orthopedic appliance. We disagree. While the Sstep
Sock is designed to gently lift the foot and promote a safer foot position for walking, potentially lowering fall
risk, it provides less support than an AFO. In our opinion, it is not within the class or kind of goods
identifiable as orthopedic appliances of heading 9021; therefore, it is excluded from heading 9021.
The applicable subheading for the Sstep Foot Drop Sock will be 6115.96.6020, HTSUS, which provides for
Pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear
without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other. The general rate of duty will be
18.8%.
In your submission you requested consideration of a secondary classification under 9817.00.96, which
applies to articles and parts and accessories of articles specifically designed or adapted for the use or benefit
of the permanently or chronically physically or mentally handicapped.
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. In 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), 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 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 U.S. Customs and Border Protection (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.
CBP determined that while the Sstep Foot Drop Sock may be used by individuals with chronic or permanent
disabilities, they are not used predominantly by those individuals as others with acute or transient conditions
may benefit from them as well. As such, the Sstep Foot Drop Sock is not eligible for duty-free treatment
under subheading 9817.00.96, HTSUS.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Karen Sikorski at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division