CLA-2-90:OT:RR:NC:N3 135
Michael Springman
Thrive Orthopedics
387 Ridge Point Drive
Carmel, IN 46032
RE: The tariff classification of Equinus Braces from China
Dear Mr. Springman:
In your letter dated May 8, 2025, you requested a tariff classification ruling.
The products under consideration are different versions of The Equinus Brace by Thrive Orthopedics: The
Equinus Brace (SKU numbers IQ-1001 and IQ-1004), The Pediatric Equinus Brace (SKU number IQ-1002),
and The Equinus Brace (XL) (SKU number IQ-1003). The items are identical in shape but vary in size. The
Equinus Brace is a prescription-based, non-ambulatory, L-shaped, length-adjustable brace. It features angle
joint hinges in 10-degree increments, adjustable straps, a switch, and an extension post. It is designed to treat
Plantar Fasciitis and ankle joint contractures (also referred to as Equinus Deformity). The goal of this product
is to stretch specific areas of the user’s calf muscle. This is primarily achieved by keeping the knee straight
while flexing the foot upwards. It is recommended to have the user stretch between 30-60 minutes daily.
The applicable subheading for The Equinus Braces will be 9021.10.0090, HTSUS, which provides for
“[o]rthopedic appliances …: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.”
The general rate of duty will be free.
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 subheading 9021.10.0090, 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
9021.10.0090, HTSUS, listed above.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
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
prope
rties 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.
You claim that “The Equinus Brace is designed specifically to benefit individuals with chronic orthopedic
and neuromuscular disabilities, helping prevent or reverse contracture and joint immobility. Its function is
therapeutic, and its design reflects the unique requirements of individuals with long-standing physical
handicaps.” However, research shows Equinus and plantar fasciitis can be caused by various factors. For
example, causes of Equinus include: (1) Tightness in calf muscles or Achilles tendon: This is a very common
cause, and it can be congenital (present at birth) or acquired through various factors; (2) Prolonged
immobilization: Being in a cast or on crutches for a long period can lead to acquired tightness; (3) Wearing
high-heeled shoes frequently: This can shorten the calf muscles and Achilles tendon over time; (4) Trauma or
surgery: Injury to the ankle, scarring, or a fracture can lead to acquired equinus; (5) Diabetes; (6) Trauma or
surgery: Injury to the ankle, scarring, or a fracture can lead to acquired equinus; (7) Bone block; and
(8)Neurologic disorders. Causes of Plantar Fasciitis include: (1) Overuse or repetitive movement: Athletes or
people whose jobs require prolonged standing can put extra strain on the plantar fascia; (2) Wearing
unsupportive shoes; (3) High or flat arches; (4) Tight calf muscles or Achilles tendon; and (5) Excess weight.
Research also found that “equinus and its symptoms are usually effectively treated with conservative
measures including stretching, bracing, orthotics, physical therapy modalities, and anti-inflammatory
medications.” (See https://www.melbournepodiatryassociates.com/equinus-and-achilles-tendon-problems/,
accessed 6/4/2025). “Most people who have plantar fasciitis recover in several months with conservative
treatment, such as icing the painful area, stretching, and modifying or staying away from activities that cause
pain.” (See
https://www.mayoclinic.org/diseases-conditions/plantar-fasciitis/diagnosis-treatment/drc-20354851, accessed
6/4/20250. The product description on your website states “[s]ee why physicians, professional athletes, and
Broadway dancers recommend the The Equinus Brace to help alleviate pain associated with Plantar Fasciitis,
Achilles Tendonitis, Shin Splints, and many other painful conditions.” In our opinion, The Equinus Brace is
not specifically designed for use by the handicapped and does not qualify for duty-free treatment under
subheading 9817.00.96, HTSUS.
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 Fei Chen at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division