I assume the waterproof you're referring to is the Gortex lining or something equivalent. I was not aware that its covered by any insurance, but we don't have the climate you do, so perhaps they would allow for medical necessity.
As far as the modifiers for the L codes, it depends on the insurance. Blue Shield of Mass and Harvard Pilgrim require NU, but for Medicare you have to refer to the LCD. The KO and AFO require KX and LT or RT as appropriate for our claims, but again, refer to the LCD for your Medicare jurisdiction.
Hope this helps.
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