CLA-2-64:OT:RR:NC:N2 247
Robert Gaynor
Foot Care Store Inc.
3281 Fairlane Farms Rd.
Wellington, FL 33414
RE: The tariff classification of footwear inserts from China
Dear Mr. Gaynor:
In your letter dated June 9, 2025, you requested a tariff classification ruling.
The five imported items are multi-layered footwear inserts that are designed to help relieve foot pain
including plantar fasciitis, heel pain and metatarsalgia. They do not cure any physical abnormalities or
conditions and are not imported customized to a particular person.
The Pre Fab Diabetic Inserts are unisex footwear inserts or insoles available in twelve sizes. They are said to
consist of two layers of 100 percent EVA rubber/plastics. The top layer is less hard than the bottom layer.
The Pure Stride Full Length Orthotics, the Pure Stride Full Length RX PU Orthotics, the Pure Stride Full
Length RX MF Orthotics, and the Pure Stride Full Length Bold Orthotics are footwear inserts comprised of
four layers of material. Each has a top layer consisting of anti-microbial mesh. The second layer of the Full
Length Orthotics and the Full Length Bold Orthotics consists of a soft EVA rubber/plastics. The second
layer of the Full Length RX PU Orthotics consists of a polyurethane foam, and the second layer of the Full
Length RX MF Orthotics consists of memory foam. All styles have a contoured polypropylene shell as a
third layer and a hard (“high durometer”) EVA fourth layer. These items are available for retail sale in pairs
and in a range of sizes in physician offices, pedorthic stores, and to the general population on various internet
websites.
The applicable subheading for the Pre Fab Diabetic Inserts, The Pure Stride Full Length Orthotics, the Pure
Stride Full Length RX PU Orthotics, the Pure Stride Full Length RX MF Orthotics, and the Pure Stride Full
Length Bold Orthotics will be 6406.90.3060, Harmonized Tariff of the United States (HTSUS), which
provides for parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or
plastics; other. The rate of duty will be 5.3 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 subheading 6406.90.3060, 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
6406.90.3060, HTSUS, listed above.
In your submission you requested consideration of a secondary classification under subheading 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.
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.
Based on the information supplied, the Pre Fab Diabetic Inserts, The Pure Stride Full Length Orthotics, the
Pure Stride Full Length RX PU Orthotics, the Pure Stride Full Length RX MF Orthotics, and the Pure Stride
Full Length Bold Orthotics do not satisfy the five factors set out by CBP. They are not distinguishable by
design or form from articles useful to non-handicapped people. They are not imported with any
extraordinary construction features that signal they are for use by handicapped people and not useful to the
general public. The inserts are also not designed for use by a specific person and not imported singularly.
They are not designed to cure any physical abnormalities or conditions. They are not “specifically designed
or adapted” for the handicapped. They do not have design features that would discourage use by the general
population. Instead, they are imported in pairs and in a range of sizes, and sold in retail shops and on the
internet. In this regard, when we compare the instant inserts to the inserts being sold at retail to the general
population, we are unable to conclude that they have any design features that distinguish them from those
used by the general public. 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,
James Forkan
Acting Director
National Commodity Specialist Division