The tariff classification of footwear from Indonesia

N147087 March 8, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Sara Daunt T.T. Group Limited 1806 Wharncliffe Road, S. London, Ontario N6L 1K1 RE: The tariff classification of footwear from Indonesia Dear Ms. Daunt: In your ruling request dated February 3, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as “Cosy Soles,” is a “therapeutic” bootie-type house slipper with an outer sole and upper of textile materials. You state that the slippers are filled with sterilized oat grains, which according to information obtained from the Cosy Soles website, retain heat after the slippers are placed into a microwave. These slippers are marketed to, and intended to be worn by those individuals who suffer from cold feet attributable to diseases such as arthritis and diabetes. You suggest that the slipper be classified under subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, orthopedic appliances which include crutches, surgical belts and trusses. Note 6 to Chapter 90 defines “orthopedic appliances” of heading 9021 as appliances for (a) Preventing or correcting bodily deformities, or (b) Supporting or holding parts of the body following an illness, operation or injury. The note goes on to describe orthopedic footwear as 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. We disagree with this suggested classification. While it is true that the symptoms of cold feet can be related to diseases like arthritis and diabetes and that those afflicted might benefit from the wearing of these slippers, they are equally likely to be purchased by individuals without those diseases who happen to live in homes with cold floors. Furthermore, these slippers lack the rigidity in either the sole or anywhere else in the shoe which is common to orthopedic footwear. They neither prevent nor correct a bodily deformity, nor do they provide support or hold a part of the body. The applicable subheading for the “Cosy Soles” house slipper will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division