9902.14.39 - Footwear for women, with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, work footwear, and except footwear designed to be protective that is incomplete in its condition as imported), valued over $27/pair, not covering the ankle, 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 6404.19.20)
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 classification, 9902.14.39, pertains to specific types of women's footwear that meet a defined set of criteria beyond standard material composition. It covers footwear with outer soles made from rubber, plastics, leather, or composition leather, and uppers constructed from textile materials. Crucially, this category excludes certain types of footwear, such as vulcanized footwear and those with waterproof molded or vulcanized bottoms. It also excludes work footwear and protective footwear that is incomplete upon importation. The value of the footwear must exceed $27 per pair.
The defining characteristic of footwear classified under 9902.14.39 is its design and purpose. It is not designed to cover the ankle and is intended to be worn as a substitute for other footwear to provide protection against water, oil, grease, chemicals, or inclement weather. This protection is achieved through the use of laminated textile materials. Furthermore, these items feature specific venting mechanisms: either openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit, or a combination of both, to allow for moisture escape.
As a leaf node within the HTS, 9902.14.39 represents a very specific, temporary, or conditionally applicable classification. Its placement within Chapter 99 signifies that it is part of temporary legislation or modifications related to trade agreements or import restrictions. Therefore, the primary distinction from other potential classifications lies in the combination of material composition, value, design (specifically the absence of ankle coverage and specialized venting), and its status under temporary trade provisions rather than a broader, permanent classification within Chapter 64.