CLA-2-90:OT:RR:NC:N3 135
9903.01.24; 9903.01.25; 9903.88.15
Michael Urbanowicz
Faith over CP
295 Romans Rd,
New Vienna, OH 45159
RE: The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from
China
Dear Mr. Urbanowicz:
In your letter dated May 27, 2025, you requested a tariff classification ruling. Additional information was
provided via email, dated May 30, June 13, and June 16, 2025. Samples, including two versions of SophWear
Legacy Steps children’s high-top sneaker-type footwear, an InvisaBrace AFO, InvisaSole Modular Insoles,
and Toe-Lift Wedges, were submitted, examined, and are being returned.
A Complete Orthopedic Kit (IS-M01) consists of a pair of life style Duran Shoes (BOOT-A), a pair of I
nvisaBrace AFOs (Ankle-foot orthosis) (BRACE-B, pre-installed in the shoes), a pair of InvisaSole Modular
Insoles (INSL-C), and a Toe-Lift Leveling Kit (WEDG-D). These items are packaged together for retail sale.
Each item can be imported separately.
The above-the-ankle footwear has closed-toes and closed-heels, rubber or plastics traction outer soles, and
foxing-like bands. Each is secured to the foot with a functional slide fastener originating on the lateral side by
the smallest toe, going around the toes and up to the topline on the medial side of the ankle. There is also a
functional elastic lace threaded through seven pairs of metal eyelets at the center, with a plastic closure. The
footwear has a pull-on loop and the word “DURAN” embroidered at the back of the heel. The constituent
material of one of the versions of this footwear has a rubber or plastics upper. The constituent material of the
other version has a textile canvas upper. Although the footwear has most of the construction features
associated with athletic footwear, it lacks the necessary underfoot cushioning and will be classified as casual
footwear. The high-top footwear is available for sale in pairs and a range of sizes on the internet to the
general public and for those who require footwear with easy access and to accommodate those needing
orthotics or fitted braces. They are also available in a full range of adult sizes and marketed as Legacy
Steps™. The value of the footwear is over $12 per pair.
The InvisaBrace AFO is a rigid brace made of carbon-reinforced PA-12 (Polyamide 12) posterior struts, TPU
(Thermoplastic Polyurethane), thermo-form EVA (ethylene-vinyl acetate) cuff, and three straps. Two straps
are low-profile hook-and-loop straps for securing the brace to the mid-foot and ankle. You state that the third
strap is a heel-lock strap integrated into the Duran shoe’s interior, mating with the brace’s rear eyelets and
ensuring a concealed and secure fit. However, we don’t see this in the shoe. The brace is designed for the
Duran Shoe’s anchor-rail interface and is not compatible with regular footwear. You also state the
InvisaBrace AFO is often prescribed by orthotists or physicians. It stabilizes the ankle and foot, aiding foot
drop and leg length discrepancy (LLD) by maintaining dorsiflexion and alignment. It treats foot drop (e.g.,
from stroke or cerebral palsy) and LLD, improving mobility and reducing strain; and provides functional
correction of gait and alignment.
The Toe-Lift Leveling Kit contains six TPU wedges in three degrees (10°, 20°, 30°). Wedges are provided in
pairs (left and right) for each degree.
As with the pieces of the Toe-Lift Leveling Kit, the InvisaSole Modular Insoles consist of blue or black
colored plastic pieces of varying shapes and sizes. The consumer has the option of adding the various pieces
inside the footwear as needed to improve the fit. They may provide added support or improve gait but are not
designed to correct a physical deformity. These items are mass-produced in standard sizes for broad
distribution and imported in pairs. Each insole is side-specific (left or right).
In your ruling request, you suggest classification of the InvisaSole insoles and Toe-Lift Leveling kit under
subheading 9021.19.8100, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The
subheading does not exist in the current HTSUS. In addition, they are not considered orthopedic appliances
according to note 6 to Chapter 90. The note states “[f]or the purposes of heading 9021, the expression
“orthopedic appliances” means appliances for: … Orthopedic appliances include footwear and special insoles
designed to correct orthopedic conditions, provided that they are either (1) made to measure or (2)
mass-produced, entered singly and not in pairs and designed to fit either foot equally.” The InvisaSole insoles
and Toe-Life Leveling kit do not meet the requirements.
The applicable subheading for the Legacy Steps™ adult footwear (unisex) with the rubber or plastics upper
and outer sole when imported separately will be 6402.99.9065, HTSUS, which provides for Other footwear
with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over
$12/pair: Other: For women. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for the SophWear Legacy Steps high-top children’s footwear with the rubber or
plastics upper and outer sole when imported separately will be 6402.99.9095, HTSUS, which provides for
Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other:
Valued over $12/pair: Other: Other. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for the Legacy Steps™ adult footwear with a textile canvas upper and
rubber/plastics outer soles when imported separately 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/pair: For women. The general rate of duty will be 9 percent ad valorem.
The applicable subheading for the SophWear Legacy Steps high-top children’s footwear with a textile canvas
upper and rubber/plastics outer soles when imported separately will be 6404.19.9090, 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/pair: other. The general rate of duty will be 9 percent ad valorem.
The applicable subheading for the InvisaSole Modular Insoles and the Toe-Lift Leveling Kit when imported
separately will be 6406.90.3060, HTSUS, which provides for Removable insoles, heel cushions and similar
articles: Of rubber or plastics; Other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the InvisaBrace AFO when imported separately will be 9021.10.0090,
HTSUS, which provides for Orthopedic appliances, including crutches, surgical belts and trusses; splints and
other fracture appliances …: Orthopedic or fracture appliances, and parts and accessories thereof: Other. 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 6402.99.9065, 6402.99.9095, 6404.19.9060, 6404.19.9090, 6406.90.3060 or 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
6402.99.9065, 6402.99.9095, 6404.19.9060, 6404.19.9090, 6406.90.3060 or 9021.10.0090, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6402.99.9065, 6402.99.9095, 6404.19.9060, and 6404.19.9090, 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 6402.99.9065,
6402.99.9095, 6404.19.9060 and 6404.19.9090, HTSUS, listed above.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Complete
Orthopedic Kit (IS-M01) and apparel items. Your request for a classification ruling should include the
following information:
A sample of each apparel item.
Are the Duran Shoe (pair), InvisaBrace AFO (pair), InvisaSole Modular Insole (pair), and Toe-Lift
Leveling Kit used all together at the same time?
Can the Duran Shoes and InvisaBrace AFOs be used together without the InvisaSole Modular Insoles
and Toe-Lift Leveling Kit?
Can the Duran Shoes, InvisaSole Modular Insoles, and Toe-Lift Leveling Kit be used together without
the InvisaBrace AFOs? Please explain in detail how these components work together.
Can the InvisaBrace AFOs be worn alone without shoes?
What is the purpose, function, and/or use of each item in this kit?
You state the InvisaBrace AFO is not compatible with regular footwear and the Duran shoes can be
worn standalone for casual use. Please explain how the kit meets a particular need or carries out a
specific activity.
When this information is available, you may wish to consider resubmission of your request. We are returning
any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material
that we have returned to you.
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 headings 6402, 6404, and
6406, please contact National Import Specialist Stacey Kalkines at [email protected]. If you have
any questions regarding heading 902, please contact National Import Specialist Fei Chen at
[email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division