9902.14.30 - Footwear for other persons, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics (other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like and other than slip-on footwear), not covering the ankle, valued $18/pair or higher; such footwear 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 includes protection against water that is imparted by the use of a laminated textile fabric; the foregoing other than footwear for women either (i) valued over $27 per pair, or (ii) if valued over $20/pair, having 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 (provided for in subheading 6403.99.90)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 8.5% |
| 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, 9902.14.30, covers specific types of footwear designed for general wear rather than specialized athletic or protective purposes. The core criteria include uppers made of leather (excluding pigskin) and outer soles of rubber or plastics. Crucially, this classification excludes common footwear like house slippers, work boots, and athletic shoes such as tennis, basketball, gym, and training shoes. Slip-on styles are also excluded. The footwear must not cover the ankle and must have a value of $18 per pair or higher.
The distinguishing features of this classification are its purpose and construction for protection against environmental elements like water, oil, grease, or chemicals, or for cold and inclement weather. This protection is specifically achieved through the use of laminated textile fabric to impart water resistance. Furthermore, this category differentiates itself by excluding footwear for women that is either valued over $27 per pair or, if valued between $20 and $27 per pair, possesses specific venting features in the sole or upper designed to dissipate moisture, which would otherwise be classified under subheading 6403.99.90.
As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories. Classification under 9902.14.30 relies on a precise adherence to all the enumerated criteria, including material composition, structural design, intended use for protection, value, and exclusion of specific footwear types. Importers must carefully assess each of these parameters to ensure accurate classification of their goods.