CLA-2-64:OT:RR:NC:N2 247
Michael Sringman
Thrive Orthopedics
387 Ridge Point Drive
Carmel, IN 46032
RE: The tariff classification of footwear insoles from China
Dear Mr. Springman:
In your letter dated April 14, 2025, and resubmitted on July 3, 2025, with samples and additional
information, you requested a tariff classification ruling. The samples submitted with your letter were
examined and will be returned.
The items under consideration are thin, firm (and firm/flexible) footwear insoles/inserts identified as: Thrive
Orthopedic brand Carbon Fiber Foot Plate/Flexible Carbon Fiber Foot Plate, the Morton’s Extension Carbon
Fiber Foot Plate/Morton’s Extension Flexible Carbon Fiber Foot Plate, the Contoured Carbon Fiber Foot
Plate/Contoured Flexible Carbon Fiber Foot Plate, and the Pediatric Hero Carbon Fiber Foot Plate/Pediatric
Hero Flexible Carbon Fiber Foot Plate. All are made from layered woven carbon fibers that have been
impregnated with epoxy/resin and fused and cured using heat and rolling. The inserts are then cut, polished,
and packed in varying sizes and shapes. In your letters you claim the insoles are specifically designed for
therapeutic use in patients with disabling lower limb conditions including limb loss and severe orthopedic
impairment. You also state the insoles are principally used to help improve gait efficiency by providing
essential biomechanical support and energy return. They also are appropriate for use in short-term clinical
cases as structural components in custom prosthetic and orthotic devices for chronic and long-term disability
management. They are not designed to cure any physical abnormalities. The bulk of the products are sold to
the orthotic and prosthetic professionals who use them in patient specific treatment plans. After examination
of the samples provided, further research on the internet found numerous websites and videos showing
identical items. These are available for retail sale to the general population on various internet websites. The
lightweight support and energy return provided by the carbon fiber footplates mentioned in your letters are
frequently used in regular and athletic footwear.
The applicable subheading for the Carbon Fiber Foot Plate/Flexible Carbon Fiber Foot Plate, the Morton’s
Extension Carbon Fiber Foot Plate/Morton’s Extension Flexible Carbon Fiber Foot Plate, the Contoured
Carbon Fiber Foot Plate/Contoured Flexible Carbon Fiber Foot Plate, and the Pediatric Hero Carbon Fiber
Foot Plate/Pediatric Hero Flexible Carbon Fiber Foot Plate. will be 6406.90.9000, Harmonized Tariff
Schedule of the United States (HTSUS), the provision for Removable insoles, heel cushions and similar
articles…Other…Other. The rate of duty will be free.
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.
As the foot plates are not designed to cure any physical abnormalities or conditions, the Thrive Orthopedics
carbon fiber foot plate inserts 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, imported designed for
use by a specific person. 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
multiple sizes and offered for sale in retail shops and on the internet. In this regard, when we compare the
instant shoe inserts to inserts sold at retail to the general population, we are unable to conclude that they have
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 6406.90.9000, 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
6406.90.9000, 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division