N349485

N349485 June 27, 2025 CLA-2-90:OT:RR:NC:N3 135 CATEGORY: Classification TARIFF NO.: 6402.99.9065; 6402.99.9095; 6404.19.9060; 6404.19.9090; 6406.90.3060; 9021.10.0090; 9903.01.24; 9903.01.25; 9903.88.15 Michael Urbanowicz Faith over CP 295 Romans Rd, New Vienna, OH 45159 RE: The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China Dear Mr. Urbanowicz: In your letter dated May 27, 2025, you requested a tariff classification ruling. Additional information was provided via email, dated May 30, June 13, and June 16, 2025. Samples, including two versions of SophWear Legacy Steps children’s high-top sneaker-type footwear, an InvisaBrace AFO, InvisaSole Modular Insoles, and Toe-Lift Wedges, were submitted, examined, and are being returned. A Complete Orthopedic Kit (IS-M01) consists of a pair of life style Duran Shoes (BOOT-A), a pair of I nvisaBrace AFOs (Ankle-foot orthosis) (BRACE-B, pre-installed in the shoes), a pair of InvisaSole Modular Insoles (INSL-C), and a Toe-Lift Leveling Kit (WEDG-D). These items are packaged together for retail sale. Each item can be imported separately. The above-the-ankle footwear has closed-toes and closed-heels, rubber or plastics traction outer soles, and foxing-like bands. Each is secured to the foot with a functional slide fastener originating on the lateral side by the smallest toe, going around the toes and up to the topline on the medial side of the ankle. There is also a functional elastic lace threaded through seven pairs of metal eyelets at the center, with a plastic closure. The footwear has a pull-on loop and the word “DURAN” embroidered at the back of the heel. The constituent material of one of the versions of this footwear has a rubber or plastics upper. The constituent material of the other version has a textile canvas upper. Although the footwear has most of the construction features associated with athletic footwear, it lacks the necessary underfoot cushioning and will be classified as casual footwear. The high-top footwear is available for sale in pairs and a range of sizes on the internet to the general public and for those who require footwear with easy access and to accommodate those needing orthotics or fitted braces. They are also available in a full range of adult sizes and marketed as Legacy Steps™. The value of the footwear is over $12 per pair. The InvisaBrace AFO is a rigid brace made of carbon-reinforced PA-12 (Polyamide 12) posterior struts, TPU (Thermoplastic Polyurethane), thermo-form EVA (ethylene-vinyl acetate) cuff, and three straps. Two straps are low-profile hook-and-loop straps for securing the brace to the mid-foot and ankle. You state that the third strap is a heel-lock strap integrated into the Duran shoe’s interior, mating with the brace’s rear eyelets and ensuring a concealed and secure fit. However, we don’t see this in the shoe. The brace is designed for the Duran Shoe’s anchor-rail interface and is not compatible with regular footwear. You also state the InvisaBrace AFO is often prescribed by orthotists or physicians. It stabilizes the ankle and foot, aiding foot drop and leg length discrepancy (LLD) by maintaining dorsiflexion and alignment. It treats foot drop (e.g., from stroke or cerebral palsy) and LLD, improving mobility and reducing strain; and provides functional correction of gait and alignment. The Toe-Lift Leveling Kit contains six TPU wedges in three degrees (10°, 20°, 30°). Wedges are provided in pairs (left and right) for each degree. As with the pieces of the Toe-Lift Leveling Kit, the InvisaSole Modular Insoles consist of blue or black colored plastic pieces of varying shapes and sizes. The consumer has the option of adding the various pieces inside the footwear as needed to improve the fit. They may provide added support or improve gait but are not designed to correct a physical deformity. These items are mass-produced in standard sizes for broad distribution and imported in pairs. Each insole is side-specific (left or right). In your ruling request, you suggest classification of the InvisaSole insoles and Toe-Lift Leveling kit under subheading 9021.19.8100, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The subheading does not exist in the current HTSUS. In addition, they are not considered orthopedic appliances according to note 6 to Chapter 90. The note states “[f]or the purposes of heading 9021, the expression “orthopedic appliances” means appliances for: … Orthopedic appliances include 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.” The InvisaSole insoles and Toe-Life Leveling kit do not meet the requirements. The applicable subheading for the Legacy Steps™ adult footwear (unisex) with the rubber or plastics upper and outer sole when imported separately will be 6402.99.9065, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Other: For women. The general rate of duty will be 20 percent ad valorem. The applicable subheading for the SophWear Legacy Steps high-top children’s footwear with the rubber or plastics upper and outer sole when imported separately will be 6402.99.9095, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Other: Other. The general rate of duty will be 20 percent ad valorem. The applicable subheading for the Legacy Steps™ adult footwear with a textile canvas upper and rubber/plastics outer soles when imported separately 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/pair: For women. The general rate of duty will be 9 percent ad valorem. The applicable subheading for the SophWear Legacy Steps high-top children’s footwear with a textile canvas upper and rubber/plastics outer soles when imported separately will be 6404.19.9090, 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/pair: other. The general rate of duty will be 9 percent ad valorem. The applicable subheading for the InvisaSole Modular Insoles and the Toe-Lift Leveling Kit when imported separately will be 6406.90.3060, HTSUS, which provides for Removable insoles, heel cushions and similar articles: Of rubber or plastics; Other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the InvisaBrace AFO when imported separately will be 9021.10.0090, HTSUS, which provides for Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances …: Orthopedic or fracture appliances, and parts and accessories thereof: Other. The general rate of duty will be free. 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 subheading 6402.99.9065, 6402.99.9095, 6404.19.9060, 6404.19.9090, 6406.90.3060 or 9021.10.0090, 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 

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 headings 6402, 6404, and 6406, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. If you have any questions regarding heading 902, please contact National Import Specialist Fei Chen at fei.chen@cbp.dhs.gov. 
Sincerely,
 (for) Steven A. Mack Director National Commodity Specialist Division