CLA-2-64:OT:RR:NC:N4:447
Mr. David Murphy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue
New York, NY 10022
RE: The tariff classification of footwear from China
Dear Mr. Murphy:
In your letters dated October 17, 2011, and January 17, 2012, you requested a tariff classification ruling on behalf of Rikco International, LLC, d/b/a/ Dr. Comfort, Mequon, Wisconsin.
Dr. Comfort shoes are said to be specially adapted for, and most typically purchased by, people with diabetes. The four samples of indoor slippers provided have faux-suede uppers, rubber or plastics outer soles, and are lined with faux-sheepskin. Two of the styles, a women’s shoe, Cozy-no. 1130 and a men’s shoe, Easy-no. 5130, have closed toes and open backs, meaning the wearer’s heel bone is exposed. The Cuddle-no. 1230, a woman’s shoe, and Relax-no. 5230, a men’s shoe, have closed toe/closed heels, and have elastic gore on either side of the vamp to make it easier for the wearer to slip the footwear on. In your letter, you state the packaging of the articles at the time of importation indicates that these articles are for the handicapped and that the inserts are included with the shoes. The shoes provide the essential character for classification purposes.
You suggest classification of the Easy and Relax styles under 6404.19.3515, Harmonized Tariff Schedule of the United States (HTSUS), as “house slippers”. We disagree with your classification. These items do not meet the requirements of house slippers described in chapter 64 Statistical Note 1(d).
Additionally, you suggest classification of the Cozy and Cuddle styles under 6404.19.80, HTSUS, as open-backed footwear having a foxing-like band. A report from an independent laboratory for a shoe identified as Cuddle-no. 1270 was submitted to show the Cuddle style as having a foxing-like-band. Although the lab report was for an item with the same name, but identified by a different number, a physical examination of the no. 1230 confirmed the sample did have a FLB. As the Cozy style does not have a foxing like band it shall be classified elsewhere as open-back footwear, not including a foxing-like band.
The applicable subheading for the Cozy-no. 1130, the Relax-no. 5230, and Easy-no.5130 will be 6404.19.39, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels: footwear that is more than 10 percent by weight of rubber or plastics: other. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the Cuddle-no.1230 will be 6404.19.89, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair + 20% ad valorem.
You specifically ask about a possible (secondary) classification of these items under 9817.00.96, HTSUS, as articles for the handicapped. In your October 17, 2011 letter, you cited New York Ruling Letter N113676 – 447, dated August 4, 2010. That ruling, like N144018 - 447, dated February 16, 2011, ruled that various styles of outdoor footwear sold by Dr. Comfort were eligible for a secondary classification under 9817.00.96, HTSUS. However, those letters stated that they are “imported with ‘heat-moldable inserts’ which are intended to be heated and molded to accommodate each of the wearer’s feet” and that “each purchaser will receive certification that the style meets the specific physical requirements of” the Therapeutic Shoe Bill. In response to our question, you acknowledged in your January 17, 2012 letter that neither statement applies to these slippers.
You indicate the following features you believe make these slippers “specially designed or adapted” for those with diabetes. They are slip-ons, imported with gel insoles, lack inner seams, have extra depth, and have a wide separate toe box “to accommodate most foot deformities”. They also provide extra protection from stubbed toes and have slip resistant rubber outsoles. Two styles have an elasticized goring panel on the top. These are features that would likely be useful to a diabetic with foot problems. However, in Headquarters Ruling Letter H148717 BGK, March 25, 2011, the Ball Box was described: “It has an ergonomic opening with a hydraulic system for opening and closing. The front is designed to allow for wheelchair access because the opening is curved down.” That ball box was ruled not to be eligible for a secondary classification 9817.00.96, HTSUS, since “the additional features will make it more convenient for use by an individual in a wheelchair, but are also attractive features for the general public,” even though the seller, Solutions for Disabilities, Inc, clearly specialized in products for the handicapped.
Likewise, the features in these slippers make them more comfortable and attractive to the general public with no significant foot problems as well as to those with an acute, but transient, foot swelling due to trauma, overuse, etc. See HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i. It is even clearer that their use would not be “inconvenient” or inherently fugitive for use by non-diabetics. This is one of the tests for the applicability of 9817.00.96, HTSUS, per Treasury Decision 92-77, dated August 3, 1992. Therefore, we do not agree that a secondary classification in 9817.00.96, HTSUS, applies to these items.
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 regarding the classification of these items in 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division