9902.14.20 - Footwear for women, with outer soles of rubber or plastics and uppers of leather, made on a base or platform of wood (provided for in subheading 6403.99.20)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 1.4% |
| 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, 9902.14.20, specifically addresses a niche type of women's footwear. The defining characteristics include an outer sole constructed from rubber or plastic, an upper made of leather, and a distinctive base or platform fashioned from wood. These particular footwear items are subject to temporary legislation and are provided for under subheading 6403.99.20, indicating a specific provision within the broader framework of footwear classification.
Unlike sibling categories which encompass a wide array of live animals, this HTS code is situated within Chapter 99, dedicated to temporary legislation and modifications related to trade agreements and agricultural import restrictions. Therefore, its direct comparison to siblings like live horses or cattle is not applicable; rather, its distinction lies in its nature as a specialized, temporary tariff provision for a specific consumer good, rather than a primary commodity.
As a leaf node within the HTS database, this classification does not possess further subcategories. Its specificity means that any product meeting the detailed description of women's footwear with leather uppers, rubber or plastic outer soles, and a wooden base or platform will fall directly under this code. Importers should carefully verify all constituent materials and construction elements to ensure accurate classification under this temporary provision.