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These women’s shoes are manufactured with leather uppers bonded to leather/foam lasts and moulded polyurethane soles. Each shoe comes with a removable footbed that can either be left in the shoe, or removed and replaced with a customized orthotic fabricated by a certified pedorthist or other orthotic professional. The shoes are available in various widths and are constructed with padding to prevent pressure points. These shoes have a range of applications, such as for people with arthritis, bunions, feet that are hard to fit, etc.

Heading 64.03 covers “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather”. When the shoes are purchased with a prescription from a registered medical practitioner for an individual with a defective or abnormal foot or ankle, tariff item 6403.99.10 is applicable. Otherwise, the shoes are classified under tariff item 6403.99.30 if valued at $30.00 or more a pair, or under classification number 6403.99.90.92 if valued at less than $30.00 a pair.

In accordance with General Interpretative Rule 1 of the Harmonized System, the shoes are classified under classification number 6403.99.10.00 of the Customs Tariff when purchased with a prescription from a registered medical practitioner for an individual with a defective or abnormal foot or ankle, under classification number 6403.99.30.00 of the Customs Tariff if valued at $30.00 or more a pair, or under classification number 6403.99.90.92 of the Customs Tariff if valued at less than $30.00 a pair.