The tariff classification of Glide Ankle-Foot Orthosis (AFO) from China

N363602
August 6, 2026
CLA-2-90:OT:RR:NC:N3:135
CATEGORY: Classification
TARIFF NO.: 9021.10.0090; 9817.00.96
Matthew Hollister Thorwear Inc. dba Elevate Movement 5674 El Camino Real, Suite N Carlsbad, CA 92008 RE: The tariff classification of Glide Ankle-Foot Orthosis (AFO) from China Dear Mr. Hollister: In your letter dated July 23, 2026, you requested a tariff classification ruling. Elevate Glide Ankle-Foot Orthosis (AFO) is a dorsiflexion-assist ankle-foot orthosis that supports the position of the foot and ankle for individuals unable to do so independently due to foot drop and reduced dorsiflexion. It consists of a carbon fiber frame (comprising a foot plate and a lateral-anterior strut), a calf cuff, a CoolFlow liner fitting into the interior of the cuff, and a calf strap equipped with a BOA® Fit System, which allows the calf strap to be adjusted via a dial. You explain that this support restores proper gait mechanics, enhances mobility, and improves stability and balance, thereby reducing the risk of falls. By facilitating a more normal gait, supporting the lower limb, and helping maintain proper posture and alignment, the Glide AFO also minimizes strain on muscles and joints, including the knees, hips, and back, which reduces pain and fatigue. The Glide AFO is available in both right and left foot models and is fully adjustable. The AFO is imported in disassembled form together with product labeling, instructions for use, a patient care guide, warnings, warranty information, and fitting tools. All components and materials are packed in an “on-the-go” package. You claim that foot drop is a physical impairment that substantially limits one’s ability to walk. The Glide AFO is a specially designed ambulatory aid engineered to assist individuals with mobility impairments caused by foot drop. Any other use is speculative and fugitive. The Glide AFO lifts the front of the foot via dorsiflexion assistance, enabling the foot to achieve adequate ground clearance during the swing phase of walking. The result is a more natural gait and a reduced risk of trips and falls. The Glide AFO’s carbon fiber footplate limits excessive downward movement of the forefoot (known as plantar flexion), while managing weight distribution and energy transfer during walking. Its anterior shell and lateral-anterior carbon fiber strut deliver dynamic ground reaction force, connecting the footplate to the calf cuff to enhance stability

while supporting the tibia. The calf cuff and BOA strap secure the AFO to the upper lower leg, ensuring it fits properly to provide the prescribed sagittal-plane dorsiflexion support, while the CoolFlow liner and tibia shims enhance comfort to support extended wear. You explain that the product’s physical properties are not useful to the general public. The design, form, and corresponding use of the Glide AFO designate it as an article designed to address the symptoms of foot drop that would provide no benefit to non-handicapped persons. Further, the design, materials, cost, and warranty of the Glide AFO make it overwhelmingly more beneficial and probable for use by individuals with permanent or chronic foot drop, as opposed to those with acute or transient cases. You state that Elevate is a recognized manufacturer of AFOs and similar ambulatory aids for individuals with foot drop and is known for its innovative products that provide dynamic support for those experiencing mobility challenges. Elevate’s marketing and sales channels for the Glide AFO are targeted to individuals suffering from foot drop and to clinicians treating those individuals, and Elevate works closely with healthcare providers, certified orthotists, prosthetists, rehabilitation specialists, and other medical professionals to ensure that its products reach those who need them most. The Glide AFO is prescribed by a medical provider and is not available to the general public. In addition, it is covered by insurance. The Glide AFO is distributed through specialty medical and orthotic channels, including recognized distributors serving handicapped individuals. You assert that these specialized marketing, prescription, and fitting channels strongly support a finding that the Glide AFO is sold and distributed for the use or benefit of handicapped individuals and not for the general public. You state that the Glide AFO is imported as a finished orthotic appliance in right-foot and left-foot models, and not as a general-purpose consumer product. The Glide Instructions for Use (IFU) and accompanying documentation indicate that the product is to be used exclusively for orthotic fittings of the foot and ankle and must be prescribed and fitted by a certified healthcare professional. Elevate is the importer of record and consignee for imports of the Glide AFO and controls the distribution of the product. The applicable subheading for the Glide AFO will 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Orthopedic appliances …: Orthopedic or fracture appliances, and parts and accessories thereof: Other.” The general rate of duty will be free. In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS, which applies to articles and parts and accessories of articles specifically designed or adapted for the use or benefit of 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 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 one’s self, 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 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 extent greater than in other cases or towards others” and “designed” means something that is “done, performed, or made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We must 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 Appeals for

the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons to an extent greater than for 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 by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general 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 this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. As established in NY ruling N351250, dated August 8, 2025, Elevate’s FreeFlow AFO, specially designed as an ambulatory aid for individuals with foot drop, qualifies for duty-free treatment under subheading 9817.00.96, HTSUS. The Glide AFO is closely analogous to the FreeFlow AFO and serves the same purpose. Based on the information provided, this office finds that the Glide AFO also qualifies for a secondary classification under subheading 9817.00.96, HTSUS. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 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 Fei Chen at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division