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Summary

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Common Customs Tariff - Tariff headings - Sandals and shoes designed to be worn over a plaster cast as a walking aid - Heading 9021 excluded - Classification under Chapter 64 of the Combined Nomenclature

Summary

Sandals and shoes with outer soles of plastics and uppers of textile or plastics designed to be worn on the foot over a plaster cast as a walking aid do not constitute "orthopaedic appliances" under heading 9021 of the combined nomenclature (1992), since items under that heading share the characteristic that they are specially adapted to the handicaps which they are intended to correct, and are specifically designed for a given person.

Nor may the items in question be deemed to be "splints and other fracture appliances" (subheading 9021 19 90), the characteristic feature of the latter being that they act directly on the organ affected, or as parts of or accessories to such appliances; nor may the plaster casts themselves be classified as such.

Since the items in question cannot come under heading 9021, they fall under Chapter 64 concerning footwear and analogous items, even if they are not worn on the foot itself but over a plaster cast.