N348725

N348725 June 3, 2025 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6404.11.9050, 6404.19.3960, 6404.19.9060, 9903.01.24, 9903.01.25, 9903.88.15 Lisa Murrin Expeditors Tradewin, LLC 795 Jubilee Drive Peabody, MA 01960 RE: The tariff classification of footwear from China Dear Ms. Murrin: In your letter dated May 7, 2025, you requested a tariff classification ruling for what you describe as three styles of “adaptive” footwear on behalf of your client, Silverts Universal Dressing Solutions, Inc. No samples were submitted with your request. The footwear styles subject to this request feature extra wide toe boxes and non-restrictive, comfortable interiors. The various construction elements include removable insoles and foam spacers to accommodate orthopedic inserts, bunions, corns, hammer toes, and other podiatry concerns. Each style has easy open/easy close adjustable uppers designed for people with hand pain and limited dexterity. The footwear is intended for people with compromised mobility, such as those with ALS, Alzheimer's, arthritis, cerebral palsy, d iabetes, edema, foot problems, leg stiffness, multiple sclerosis, paralysis, stroke, swollen feet, Parkinson's, and scoliosis. The footwear is available for purchase on Silverts’ website and on a major online marketplace. The Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures have closed toes/closed heels and uppers of 100 percent textile. This style has the characteristics of athletic footwear. They are secured to the foot with a hook and loop closure on the lateral sides. There are textile loops at the back to make the shoes easier to pull on. The athletic style outer sole unit consists of 100 percent polyurethane rubber/plastics. They are valued at over $12 per pair. You suggested a classification for the Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures under 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with outer soles of rubber/plastics and uppers of textile materials: other: other: valued over $12.00/pair: for women. This style has an athletic appearance with an athletic style outer sole. It has features that will allow the wearer to engage in athletic pursuits if they choose. The applicable subheading of the Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty will be 20 percent ad valorem. The Silverts 15180 - Women’s Indoor & Outdoor Extra Wide, Open Toe Shoes are open toe/closed heel footwear with uppers of 100 percent textile and outer soles of 100 percent rubber/plastic (polyurethane.) The two halves of the upper are secured via a hook and loop closure on top of the foot. Although they are said to be marketed and sold as house slippers, the outer sole is too thick to be considered a “house slipper.” Rubber/plastics make up mor than 10 percent of the total weight of a shoe. They do not have foxing, or foxing-like, bands. Silverts 15180 is valued at over $12 per pair. The applicable subheading for the Silverts 15180 - Women’s Indoor & Outdoor Extra Wide, Open Toe Shoes will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heel; other: other: other: for women. The rate of duty will be 37.5 percent ad valorem. The Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers are closed toe, closed heel footwear with uppers of 100 percent faux-sherpa-textured textile. The outer sole is 100 percent polyurethane rubber/plastics. The two sides of the upper are secured via a hook and loop closure on top of the foot. Although they are said to be marketed and sold as house slippers, the outer sole is too thick to be considered a “house slipper.” They do not have foxing, or foxing-like, bands. The Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers are valued at over $12 per pair. The applicable subheading for the Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. 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 subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, 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 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6404.11.9050, 6404.19.3960, 6404.19.9060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. In your submission you requested consideration of a secondary classification under 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, for the three styles of imported footwear. 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 substa

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 stacey.kalkines@cbp.dhs.gov. 
Sincerely,
 (for) Steven A. Mack Director National Commodity Specialist Division