The tariff classification of footwear from China

N262511 April 9, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045, 6403.99.6075, 6403.99.9065, 6406.90.3060 Jimmy Ting Great World Customs Service 518 Eccles Ave South San Francisco, CA 94080 RE: The tariff classification of footwear from China Dear Mr. Ting: In your letters dated December 2, 2014, March 4, 2015, and additional information received on March 19, 2015, you requested a tariff classification ruling on behalf of Sunrise Shoes & Pedorthic Service Corporation. Samples for three footwear styles and an inner sole, in the condition in which they will be imported, accompanied your second letter. The 5” Boot Customized Therapeutic Footwear (CTF) DM-S207-01, Customized Therapeutic Footwear (CTF) DM-S201-01 in men’s sizes, and Customized Therapeutic Footwear (CTF) DM-S101-01 in women’s sizes, are footwear for casual use. The external surface area of the uppers of the footwear are principally of leather and the outer soles are of rubber or plastics. The (CTF) DM-S207-01 is an over-the-ankle boot and does not have athletic features. And although the (CTF) DM-S201-01 and DM-S101-01 have an athletic appearance, the outer soles are inflexible and would not be considered athletic footwear. All of the styles are imported with ordinary, textile-covered, rubber or plastics insoles. You will also be importing multilayered insoles, identified as Customized Insole Orthotics. They are principally made from rubber or plastic and have a contoured shape that can be further customized after importation. You state the footwear and the Customized Insole Orthotic are imported in “generic form,” not imported in condition ready for use, and need be customized according to a doctor’s prescription. As such you suggest classification of the footwear under subheading 9021.10.0090 Harmonized Tariff Schedule of the United States (HTSUS) which provides for orthopedic appliances. For purposes of heading 9021, orthopedic appliances means appliances used to prevent or correct bodily deformities or to support or hold parts of the body following an illness, operation or injury. These may include special insoles which are designed to correct orthopedic conditions, provided than they are either made to measure or mass produced, entered singly and not in pairs, and designed to fit either foot equally. You also suggest classification in 9817.00.96, HTSUS, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. In their imported condition the footwear and the insoles could readily be used by persons without disabilities or physical deformities and not in need of further modification. As such, the footwear would not be considered appliances of chapter 90 nor will they be classified in chapter 98 as specially designed or adapted. They will be classified elsewhere. The applicable subheading for the 5” Boot Customized Therapeutic Footwear DM-S207-01, for women, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem. The applicable subheading for Customized Therapeutic Footwear DM-S201-01 in men’s sizes will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for Customized Therapeutic Footwear DM-S101-01 in women’s sizes will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued at over $2.50 per pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. The applicable subheading for the Customized Insole Orthotic will be 6406.90.3060, 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. 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 STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division