The tariff classification of footwear from Slovenia

N361234June 4, 2026CLA-2-64:OT:RR:NC:N 2 247 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Samuel FinkelsteinLMD Trade Law PLLC1629 K Street NW, Suite 300Washington, DC 20006RE: The tariff classification of footwear from SloveniaDear Mr. Finkelstein:In your letters dated March 10, 2026 , and May 4, 2026, you requested a classification ruling on behalf ofyour client Magnes AG, and its U.S. subsidiary, Magnes Inc.The imported items identified as NUSHU and NUSHU X systems are said to be innovative smart shoesdesigned to help people with walking difficulties. The submitted sample identified as NUSHU X system isimported in retail packaging a paper user manual, charging adaptor, wireless charging unit, andcontainingpad forwireless charging unit. the The footwear for NUSHU and NUSHU systems are identical in construction. The external surface of eachupper is comprised of rubber/plastics and textile material, with rubber/plastics being the constituent materialof the upper. Each flexible rubber/plastics traction outer sole has embedded sensors that track informationpertaining to a person’s gait and interact with AI algorithms to provide users vibration cues to promote saferwalking. The footwear has all the construction features of an athletic shoe as defined in Additional U.S. Note2 in Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). It includes an athleticappearance, two straps with hook and loop closures on the lateral side, a cushioned underfoot, and arubber/plastic traction outer sole. It is considered an athletic shoe, whether or not it is principally used forsuch athletic games or purposes. The submitted sample was examined and will be returned as requested.The NUSHU and NUSHU X are identical in construction but are intended for different audiences. Both areworn on the feet and used as regular footwear.Both items include the same embedded sensors and are used on the feet as footwear with or without enabling any additional features. The NUSHU is marketed tohealthcare providers who use data collection and monitoring features to provide therapeutic assessments. The NUSHU X is a consumer-focused shoe designed for everyday wear.Using embedded sensors in the heel, gentle vibrations are sent to the feet at precise moments during a step to give users a steady rhythm tofollow. They continuously track walking patterns, measuring metrics like swing time, stance time, cadence, and velocity. This data is synced into an app to help users and therapists monitor gait over time. The NUSHUSystems do not cure, treat, or heal any underlying disease or degenerative condition.In your letter, you suggest that the applicable primary classification of the NUSHU and NUSHU X systemsare under subheading 9021.10.00, Harmonized Tariff Schedule of the United States (HTSUS), whichprovides for orthopedic or fracture appliances, and parts and accessories thereof. We disagree. Note (6) toChapter 90 states “[f]or the purposes of heading 9021 … [o]rthopedic appliances include footwear andspecial 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.” In this case, bothtypes of shoes do not meet these requirements as described in the chapter note. Accordingly, they will not beclassified under subheading 9021.10.00, HTSUS.Additionally, 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 benefitof 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 ormentally handicapped persons; parts and accessories (except parts and accessories of braces and artificiallimb 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 apermanent or chronic physical or mental impairment which substantially limits one or more major lifeactivities, 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 articlesfor 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 extentgreater than in other cases or towards others” and “designed” means something that is “done, performed, ormade with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” Wemust 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 Appealsfor the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” themerchandise “must be intended for the use or benefit of a specific class of persons to an extent greater thanfor 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 byproperties of the design, form, and the corresponding use specific to this unique design, from articles usefulto non-handicapped persons); (2) whether any characteristics are present that create a substantial probabilityof use by the chronically handicapped so that the article is easily distinguishable from articles useful to thegeneral 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 thisclass or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which servehandicapped individuals; and, (5) whether the condition of the articles at the time of importation indicatesthat these articles are for the handicapped.The Nushu and Nushu X systems are not specially designed and marketed solely for handicapped persons. They are not distinguishable by design or form from articles useful to non-handicapped people. They are notimported with any extraordinary construction features that make them unlikely for use by the general public.n fact, the company website indicates the systems provide confident walking to support users of all ages. I Because they are equally suitable for use by elderly and others who have difficulty in walking, notsubstantially limited in walking, it is the opinion of this office that a secondary classification in subheading9817.00.96, HTSUS, will not apply. The applicable subheading for the NUSHU and NUSHU X systems will be 6402.99.9005, Harmonized TariffSchedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers ofrubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketballshoes, gym shoes, and the like. The general rate of duty will be 20 percent ad valorem.The 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division