The tariff classification of leather footwear.
Active· CBP ruling HQ b83998· Issued 1997-04-28
Ruling text
NY B83998
April 28, 1997
CLA-2-64:RR:NC:347 B83998
CATEGORY: Classification
TARIFF NO.: 6403.99.90
Mr. Wolcott T. Hinchey
Vice President - Finance
P.W. Minor & Son, Inc.
3 Treadeasy Avenue
P.O. Box 678
Batavia, NY 14021-0678
RE: The tariff classification of leather footwear.
Dear Mr. Hinchey:
In your letter dated April 1, 1997, you requested a
classification ruling for leather footwear which you describe as
orthopedic shoes.
You state that your company designs, develops and
manufactures orthopedic and therapeutic footwear for sale to the
retail trade in service to the medical community. In doing so,
the footwear is intended to be acted upon by the retailer who is
usually a certified pedorthist. You further state, By this we
mean that the footwear is essentially a made to measure blank
which will be altered, fabricated and or customized by the
pedorthist to address the specific malady of his or her client
or patient.
You also explain that the extra depth of the shoe allows for
the insertion of a customized orthotic or insole as the case may
be without disturbing the overall fit of the shoe. This combined
with the fact that the footwear are made on combination lasts
the principle use in the United States is for the special medical
needs of patients and others with abnormal feet, foot operations,
ailments of the feet and other discomforts in which a regular
shoe will not fit or cause pain.
The Explanatory Notes to Chapter 90, Harmonized Tariff
Schedule of the United States describe orthopaedic footwear as
having an enlarged leather stiffener which may be reinforced with
a metal or cork frame, made only to measure. In this regard the
submitted footwear sample is not considered orthopaedic footwear
for tariff purposes.
The shoe submitted as a representative sample of the
footwear to be imported is a shoe with an outer sole of rubber or
plastic and an upper of leather. It is held to the foot by a lace. The applicable subheading will be 6403.99.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
footwear with outer soles of rubber, plastic, leather or
composition leather and uppers of leather, not covering the
ankle, for other persons, valued over $2.50/pair. The rate of
duty will be 10 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 this ruling, contact National Import Specialist,
Richard Foley at (212) 466-5890.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling b83998, retrieved 2026-10-12T05:37:40Z, republished verbatim. This digest is informational; only CBP issues binding rulings.