9902.14.16 - Footwear for other persons, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded bottoms 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), not covering the ankle or having a protective metal-toe cap, valued over $18/pair, 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 is imparted by the use of a laminated textile and has 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 permit moisture vapor transport from under the foot (provided for in subheading 6402.99.33)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | Free |
| Special Rate of Duty | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9902.14.16, designates specific types of footwear for "other persons" that meet a defined set of criteria. The core characteristics of this footwear include outer soles and uppers constructed from rubber or plastics. It explicitly excludes vulcanized footwear and items with waterproof molded or vulcanized bottoms. Furthermore, it does not cover footwear designed for protection, which is incomplete upon importation, nor footwear that extends to cover the ankle. The value threshold is also crucial, requiring the footwear to be valued over $18 per pair.
This category is specifically reserved for footwear intended as a substitute for, but not worn over, other shoes, designed to provide protection against water, oil, grease, chemicals, or adverse weather. This protective function is achieved through the integration of laminated textiles and distinct openings in the sole and/or upper designed to allow for moisture vapor transport. This distinguishes it from general-purpose rubber or plastic footwear classified elsewhere, which may not possess these specialized protective and breathable features.
As a leaf node within Chapter 99, which pertains to temporary legislation and trade restrictions, this classification does not have further subdivisions. Its specific nature means that any footwear falling under this code is subject to the temporary provisions outlined in this chapter. Therefore, classification under 9902.14.16 hinges on a precise adherence to all the material, construction, purpose, value, and breathability requirements detailed in its description, in addition to its exclusion from more general footwear categories.