9902.14.22 - House slippers with outer soles of rubber or plastics and uppers of leather, for men, youths and boys (provided for in subheading 6403.99.60)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 5.7% |
| 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 classification, 9902.14.22, specifically addresses house slippers designed for men, youths, and boys. The defining characteristics for inclusion in this category are the material composition of the footwear: an outer sole made of rubber or plastics, and an upper constructed from leather. This provision is a temporary modification or a special classification provision, indicating it might be subject to specific trade agreements or policy adjustments.
It is important to distinguish this category from the general footwear classifications found in Chapters 64. While this provision references subheading 6403.99.60, the 99000 series codes are reserved for temporary legislation and special provisions, often overriding or supplementing the standard tariff classifications for specific periods or under particular trade regimes. Therefore, this entry is not a permanent classification for these slippers but rather a designation for a particular import or trade scenario.
As this is a leaf node within the HTS database, there are no further subcategories branching from 9902.14.22. Classification decisions within this specific provision would therefore focus on ensuring the goods precisely match the defined parameters: house slippers, for the specified male age/gender groups, with rubber/plastic outsoles and leather uppers, and importantly, falling under the purview of the temporary or special legislative provision that dictates this code's application.