9902.14.03 - Men's footwear with outer soles and uppers of rubber or plastics, with foxing or foxing-like band, covering the ankle, closed toe or heel, valued over $3 but not over $6.50 per pair, the foregoing other than sports footwear and protective, waterproof or slip-on type footwear (provided for in subheading 6402.91.70)
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 category, 9902.14.03, falls under temporary legislation and specifically addresses certain types of men's footwear. The core defining characteristics for classification within this provision include: an outer sole and upper constructed from rubber or plastics, the presence of a foxing or foxing-like band, coverage of the ankle, and a closed toe or heel. Crucially, the valuation per pair must fall within the range of over $3.00 to $6.50. This classification is further restricted to footwear that is *not* considered sports footwear, nor protective, waterproof, or slip-on type footwear.
When considering its position within the broader HTS structure, particularly within Section XXII concerning temporary legislation, it's important to note that this provision serves as a specific modification or additional restriction. Unlike the primary HTS chapters that classify goods based on their inherent nature and primary use (e.g., Chapter 64 for footwear), Chapter 99 codes are often temporary and can be adjusted based on trade agreements or specific import regulations. Therefore, while the underlying footwear would typically be classified under a Chapter 64 subheading, such as 6402.91.70 as indicated in the description, this 9902 code imposes a separate, often duty-related, classification based on specific criteria and economic policy.
As this HTS code is a leaf node, there are no further subcategories to explore. Classification under 9902.14.03 is final based on the precise meet of all the stipulated physical characteristics, valuation, and exclusion criteria. Importers must meticulously verify that the imported men's footwear aligns precisely with all elements of the description to ensure correct classification and compliance with temporary trade regulations.