CLA-2-64:OT:RR:NC:N4:447
Mr. David M. Murphy
Ms. Tracey Topper Gonzalez
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of shoe inserts from China
Dear Mr. Murphy and Ms. Gonzalez:
In your letter dated June 22, 2011, you requested a tariff classification ruling on behalf of Rikco International, LLC, d/b/a/ Dr. Comfort, Mequon, WI.
The product is described as the “Elite” style of footwear inserts designed specifically for use by diabetics and exclusively used in Dr. Comfort footwear. An engineering drawing showing the “Dr. Comfort” logo molded into the center of the insole was submitted with your letter. The Elite inserts are made from EVA rubber and plastic components that provide the essential character of these footwear inserts/insoles. They are customizable through a heat molding process by a physician to fit the diabetic patient’s foot exactly. The Elite inserts may be imported in bulk, without footwear, and are available in full and half sizes with a minimum of three widths to assure a proper fit. As Medicare covers the expense of three pairs of inserts for diabetics, after importation, two additional pairs of inserts will be added to the each box of footwear sold if requested by the customer. One pair of Elite inserts imported with each imported pair of Dr. Comfort shoes are the subjects of New York rulings N113676 dated August 4, 2010, and N123943 dated October 20, 2010.
Regarding these Elite inserts, you propose a secondary classification in 9817.00.96, HTSUS.
As in Headquarters Ruling Letter H024976, March 23, 2009, the determination of whether a part of an article for the handicapped is “specially designed or adapted” for use in that article is dependant on the information provided when, as here, it is not clear from the nature of the part itself.
When the Elite inserts are imported separately from the footwear, the applicable subheading will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; of rubber or plastics. The rate of duty will be 5.3% ad valorem.
From the information you have provided, we agree that a secondary classification will apply for the Elite inserts, whether or not imported in bulk, in 9817.00.96, HTSUS, as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind.) The rate of duty will be free.
Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division