The tariff classification of a post-operative shoe from Cambodia

NY G81671 October 17, 2000 CLA-2-90:RR:NC:MM:105 G81671 CATEGORY: Classification TARIFF NO.: 9021.19.8500 Mr. Pheteharat Winland P.O. Box 40248 Longbeach, CA 90804 RE: The tariff classification of a post-operative shoe from Cambodia Dear Mr. Winland: In your letter, dated September 10, 2000, you requested a tariff classification ruling. The sample, marked “Hubbard-Shoe”, has an outsole of rubber/plastic which is significantly more rigid than that in footwear used in normal wear. The upper is fabric and covers the foot from just forward of the instep to the back of the heel, but not any of the toes. The two sides of the upper open wide to allow the foot to be set down on the insole without bending. The sides of the upper are secured by two fabric straps. The straps have hook and loop closures. The sample is symmetrical down its long axis, i.e., it is neither a “left” nor a “right”, and its insole is unusually wide, about 4 inches across the base of the wearer’s toes, compared to its length, 10 inches. It is not labeled with a shoe size, but “S”, which we take to be Small. These facts support your claim that they will be worn only following foot surgery (or perhaps fracture), routinely via a physician’s prescription. From the above we assume the merchandise normally will be imported and sold in single units, not pairs. The applicable subheading for this footwear will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” orthopedic or fracture appliances. The duty rate will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division