9902.14.36 - Sports footwear for men, with outer soles of rubber or plastics and uppers of textile materials, valued over $20/pair, other than ski boots, cross country ski footwear and snowboard boots; 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 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 vent moisture (provided for in subheading 6404.11.90)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 14.9% |
| 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, 9902.14.36, specifically addresses temporary legislation provisions for certain men's sports footwear. The described footwear is characterized by its outer soles made of rubber or plastics and uppers constructed from textile materials. Crucially, these items must be valued at over $20 per pair. The category excludes specialized ski, cross-country ski, and snowboard boots, focusing instead on footwear designed for practical protection against environmental elements and spills.
The distinguishing feature of the footwear classified here, beyond its material and value, is its protective function and design for moisture venting. It is intended to be worn as an alternative to, but not over, other footwear for protection against water, oil, grease, chemicals, or cold/inclement weather. This protection is achieved through a laminated textile component and specific venting mechanisms, which can include openings in the sole, covered openings in the upper, or a combination thereof. This particular protective design differentiates it from general sports footwear that may not possess these specific venting features.
As a leaf node within Chapter 99, this HTS code does not have further subdivisions. Its purpose is to provide a specific, temporary tariff treatment or restriction for the precisely defined footwear. Importers must carefully assess the footwear's construction, intended use, value, and the presence of the described venting mechanisms to ensure accurate classification under this provision. Compliance hinges on meeting all the stipulated criteria for material, construction, value, and protective features.