CLA-2-64:OT:RR:NC:N2 247
Robert M. Gaynor
Foot care store Inc.
3281 Fairlane Farms Rd.
Wellington, Florida 33414
RE: The tariff classification of one-piece molded flip flops and slides from China
Dear Mr. Gaynor:
In your letter dated June 9, 2025, you requested a tariff classification ruling. The samples submitted with
your letter were examined and disposed of.
The Pure Stride Flip Flops for Plantar Fasciitis and the Pure Stride Slides for Plantar Fasciitis are one-piece
molded footwear consisting of ethyl vinyl acetate (EVA) rubber or plastics. The outsole unit portions of the
unisex flip-flops and slides have deep heel seats and are contoured for enhanced arch support and metatarsal
rise to take the stress off the plantar fascia ligament. These items were designed to help people to walk
without severe pain from plantar fasciitis. Both styles of sandals are not designed to cure any physical
abnormalities or conditions. Both styles 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 Pure Stride Flip Flops for Plantar Fasciitis and Pure Stride Slides for
Plantar Fasciitis will be 6402.99.2760, HTSUS, which provides for footwear with outer soles and uppers of
rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area
(including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a
foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be
worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or
inclement weather): other: sandals and similar footwear of plastics, produced in one piece by molding, for
women. The general rate of duty will be 3 percent ad valorem.
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 Pure Stride Flip Flops for Plantar Fasciitis and the Pure Stride Slides
for Plantar Fasciitis do not satisfy the five factors set out by CBP. Both styles 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 footwear is also not designed for use by a specific person and not imported singularly.
Both styles of sandals 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 in retail
shops and on the internet. In this regard, when we compare the instant footwear with footwear being sold at
retail to the general population, we are unable to conclude that the footwear under consideration has any
design features that distinguish them from ordinary footwear 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.
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 6402.99.2760, 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
6402.99.2760, 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/.
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