9902.14.32 - Women's sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers textile materials, such uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to ch. 64) is leather (provided for in subheading 6404.11.20)
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, 9902.14.32, specifically addresses certain women's athletic footwear. It encompasses a range of sports shoes, including but not limited to tennis shoes, basketball shoes, gym shoes, and training shoes. The defining characteristics for classification under this code are the composition of the outer sole, which must be rubber or plastic, and the upper materials. Crucially, for an item to fall within this provision, its textile upper must have more than 50 percent of its external surface area composed of leather, including any leather accessories or reinforcements. This specific leather content criterion is a key differentiator.
As this node is a leaf node within Chapter 99, it does not have direct subcategories to introduce. However, it's important to understand its placement within the broader HTS structure. Chapter 99 is designated for temporary legislation, modifications, and special provisions, often related to trade agreements or specific import restrictions. Therefore, footwear classified under 9902.14.32 may be subject to temporary duties, quotas, or other regulations that differ from the standard classifications found in Chapters 64. The classification within 9902.14.32 is predicated on the product also meeting the requirements of a specific underlying classification (such as subheading 6404.11.20, as indicated) and then being subject to these special provisions.
The distinction from general footwear categories lies in the dual requirement: first, meeting the detailed physical and material specifications for women's sports footwear with a predominant leather upper, and second, being subject to the temporary legislative measures outlined in Chapter 99. This code is designed for a precise set of circumstances, ensuring that only specific types of women's sports shoes that meet these material criteria and are subject to these special trade provisions are classified accordingly.