9902.14.02 - Footwear for men, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, and except footwear designed to be protective that is incomplete in its condition as imported), valued over $25/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 25.4 cm, covering the ankle, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated, but not laminated, textile fabric greater than or equal to 9 microns in thickness (provided for in subheading 6402.91.50)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9902.14.02, pertains to specific types of men's footwear that fall under temporary legislation and special provisions. The core of this classification is footwear with outer soles and uppers made of rubber or plastics. Crucially, it excludes certain categories like vulcanized footwear and those with waterproof molded or vulcanized bottoms. It also excludes footwear designed for protection that is imported in an incomplete state.
The footwear covered by 9902.14.02 is distinguished by its value, being priced over $25 per pair. Furthermore, its physical characteristics are precisely defined: the height from the bottom of the outer sole to the top of the upper must not exceed 25.4 cm, and it must cover the ankle. Its intended purpose is also a key differentiator: it's designed as protective footwear worn in lieu of, but not over, other shoes, offering protection against water, oil, grease, chemicals, or inclement weather. This protection against water must be achieved through the use of a coated, but not laminated, textile fabric that is at least 9 microns thick.
As this is a leaf node within Chapter 99, there are no further subdivisions. Therefore, the focus for classification under this code rests entirely on meeting all the explicit material, construction, value, dimension, and intended use criteria outlined in the description. Importers must carefully verify that the footwear meets every specified condition to correctly apply this temporary classification.