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Innovation in Flexible Footwear Design

Recent advancements in the footwear sector have led to the development of highly flexible and portable shoe designs. A notable example is the invention titled Split-sole footwear, registered under patent number 12696951. This patent was filed and secured by Gavrieli Brands LLC, a company widely recognized for its foldable ballet flats. More information about their product lines can be found on their official website at https://www.tieks.com. The inventors credited for this development are Kfir Gavrieli and Dikla Gavrieli.

The invention detailed in this patent is highly innovative because it introduces a specialized folding capability without compromising the structural integrity of the shoe. By designing an outsole patch with a specific exterior contour that provides clearance between the midsole and the ground, along with a region that permits the shoe to fold seamlessly, the footwear maximizes portability. Additionally, the insole is intentionally not stitched to the upper or the midsole, which allows for unrestricted flexibility. Because of these practical advancements in everyday footwear mechanics, this invention was awarded the patent of the month for the textiles-clothing-footwear industry for the month of September 2026.

Eligibility for R&D Tax Credits in the USA

The practical applications of this patent could make Gavrieli Brands LLC eligible for the Research and Development (R&D) tax credit in the United States. To qualify, a company must undertake activities to eliminate technical uncertainty regarding the development or improvement of a product. Engineering a split-sole design where the insole remains unstitched requires extensive prototyping and physical testing. Evaluating different materials for the midsole and outsole patches to ensure they can withstand repeated folding without structural failure constitutes a verifiable process of experimentation. Developing these precise manufacturing techniques relies heavily on principles of material science and mechanical engineering, which aligns directly with the technical requirements for the federal R&D tax credit.

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