9902.14.13 - Protective active footwear for women, with outer soles and uppers of rubber or plastics, not covering the ankle, which provides protection against water that is imparted by the use of a laminated textile fabric and with openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit, or a combination thereof, designed to vent moisture; the forgoing footwear valued over $26/pair (provided for in subheading 6402.99.32)
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, 9902.14.13, pertains to specialized protective footwear designed for women. The key defining characteristics include outer soles and uppers constructed from rubber or plastics. Crucially, these items do not cover the ankle and offer water protection through the use of laminated textile fabrics. Furthermore, they incorporate specific venting mechanisms designed to expel moisture, such as openings in the sole or upper, or covered openings above the sole unit. This classification applies to such footwear valued at over $26 per pair, which are specifically referenced as being provided for under subheading 6402.99.32.
While HTS Chapter 99 generally addresses temporary legislation and modifications, this specific subheading carves out a niche for a particular type of protective footwear that might otherwise fall under more general categories within Chapter 64 (Footwear, gaiters and the like; parts of such articles). The distinction lies in the combination of specific protective features (water resistance via lamination, moisture venting) and the valuation threshold, directing these particular goods into this temporary legislative provision rather than their potentially permanent classification.
As this is a leaf node, there are no further subcategories to introduce. The focus remains on the precise combination of material, construction, protective features, and valuation that defines entry into this specific HTS classification. Importers and exporters should carefully verify all these criteria to ensure correct classification and compliance with applicable regulations.