CLA-2-64:OT:RR:NC:N2 247
Lisa Murrin
Expeditors Tradewin, LLC
795 Jubilee Drive
Peabody, MA 01960
RE: The tariff classification of footwear from China
Dear Ms. Murrin:
In your letter dated May 7, 2025, you requested a tariff classification ruling for what you describe as three
styles of “adaptive” footwear on behalf of your client, Silverts Universal Dressing Solutions, Inc. No
samples were submitted with your request.
The footwear styles subject to this request feature extra wide toe boxes and non-restrictive, comfortable
interiors. The various construction elements include removable insoles and foam spacers to accommodate
orthopedic inserts, bunions, corns, hammer toes, and other podiatry concerns. Each style has easy open/easy
close adjustable uppers designed for people with hand pain and limited dexterity. The footwear is intended
for people with compromised mobility, such as those with ALS, Alzheimer's, arthritis, cerebral palsy, d
iabetes, edema, foot problems, leg stiffness, multiple sclerosis, paralysis, stroke, swollen feet, Parkinson's,
and scoliosis. The footwear is available for purchase on Silverts’ website and on a major online marketplace.
The Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures have closed toes/closed heels
and uppers of 100 percent textile. This style has the characteristics of athletic footwear. They are secured to
the foot with a hook and loop closure on the lateral sides. There are textile loops at the back to make the
shoes easier to pull on. The athletic style outer sole unit consists of 100 percent polyurethane rubber/plastics.
They are valued at over $12 per pair.
You suggested a classification for the Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy
Closures under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for
footwear with outer soles of rubber/plastics and uppers of textile materials: other: other: valued over
$12.00/pair: for women. This style has an athletic appearance with an athletic style outer sole. It has features
that will allow the wearer to engage in athletic pursuits if they choose.
The applicable subheading of the Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures
will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes
and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem.
The Silverts 15180 - Women’s Indoor & Outdoor Extra Wide, Open Toe Shoes are open toe/closed heel
footwear with uppers of 100 percent textile and outer soles of 100 percent rubber/plastic (polyurethane.) The
two halves of the upper are secured via a hook and loop closure on top of the foot. Although they are said to
be marketed and sold as house slippers, the outer sole is too thick to be considered a “house slipper.”
Rubber/plastics make up mor than 10 percent of the total weight of a shoe. They do not have foxing, or
foxing-like, bands. Silverts 15180 is valued at over $12 per pair.
The applicable subheading for the Silverts 15180 - Women’s Indoor & Outdoor Extra Wide, Open Toe Shoes
will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and
composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other:
footwear with open toes or open heel; other: other: other: for women. The rate of duty will be 37.5 percent
ad valorem.
The Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers are closed toe, closed heel footwear
with uppers of 100 percent faux-sherpa-textured textile. The outer sole is 100 percent polyurethane
rubber/plastics. The two sides of the upper are secured via a hook and loop closure on top of the foot.
Although they are said to be marketed and sold as house slippers, the outer sole is too thick to be considered
a “house slipper.” They do not have foxing, or foxing-like, bands. The Silverts 15100 – Women’s
Extra-Extra Wide Easy Closure Slippers are valued at over $12 per pair.
The applicable subheading for the Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers will be
6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The
rate of duty will be 9 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, unless specifically excluded, are subject to
an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.15, in addition to subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS,
listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped, for the three styles of imported footwear.
Subheading 9817.00.96, HTSUS, covers: “Articles 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 . . . Other.” 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 oneself, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, 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.
These footwear items do not have physical properties that make them readily distinguishable from articles
useful to non-handicapped persons. These footwear styles are readily used by non-handicapped individuals.
Silverts imports articles that can be used for non-handicapped persons. The footwear is available for all to
purchase on Silverts’ website and on a major online marketplace. These styles have no characteristics
particular to articles for the handicapped at the time of import. Based on the information supplied, the
Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures, the Silverts 15180 - Women’s
Indoor & Outdoor Extra Wide, Open Toe Shoes, and the Silverts 15100 – Women’s Extra-Extra Wide Easy
Closure Slippers do not satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a
secondary classification in subheading 9817.00.96, HTSUS, will not apply.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Stacey Kalkines at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division