9902.14.04 - Men's footwear with outer soles and uppers of rubber or plastics (other than sports footwear), with foxing or foxing like band, covering the ankle, closed toe or heel, valued over $6.50 but not over $12.00 per pair, not of the protective, waterproof or slip-on type (provided for in subheading 6402.91.80)
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, 9902.14.04, provides a specific classification for men's footwear that meets a precise set of criteria. The footwear must have outer soles and uppers constructed from rubber or plastics. Importantly, it is explicitly *not* considered sports footwear. Key defining features include the presence of a foxing or foxing-like band, coverage of the ankle, and either a closed toe or heel. Furthermore, the value per pair must fall within a defined range, exceeding $6.50 but not surpassing $12.00. Excluded from this classification are protective footwear, waterproof footwear, and slip-on types, which are classified elsewhere under subheading 6402.91.80.
As a temporary legislation provision under Chapter 99, this category serves to modify or restrict imports, often due to trade agreements or other specific governmental proclamations. While the broader HTS database encompasses a vast array of goods starting from live animals (e.g., 0101 Live horses, asses, mules and hinnies) and extending to countless manufactured products, 9902.14.04 represents a very narrow focus within the footwear section, designed to address specific import management objectives for this particular type of men's shoe. It operates independently of the primary tariff classifications for general footwear and is applied in conjunction with other relevant duty rates and regulations.
Given that this is a leaf node, there are no further subcategories to introduce within this specific 9902.14.04 classification. The detailed description provided precisely defines the scope of goods covered, leaving no room for further subdivision. Classification under this code is final if the footwear in question meets all stipulated material, construction, value, and functional criteria, and does not fall into the excluded categories.