9902.14.42 - Footwear with outer soles of rubber or plastics, with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to chapter 64, with open toes or open heels or of the slip-on type, weighing 10 percent or more of rubber or plastics, valued $15/pair or higher; the foregoing for women (other than house slippers) (provided for in subheading 6404.19.37)
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, 9902.14.42, pertains to specific types of women's footwear that are subject to temporary import restrictions. The covered items are characterized by outer soles made of rubber or plastics, and uppers constructed from textile materials, excluding vegetable fibers. A key defining feature is that the outer sole's textile component, which has the greatest surface area in contact with the ground, is not accounted for under U.S. Note 5 to Chapter 64. Furthermore, these shoes must be open-toed, open-heeled, or slip-on in style, and weigh at least 10% rubber or plastics. The classification applies to footwear valued at $15.00 or more per pair, specifically excluding house slippers.
This category functions as a specialized provision within Chapter 99, which houses temporary legislation and modifications. Unlike the broad product categories found in Chapters 1 through 97 (such as live animals in Chapter 01), this 9902 code targets a very narrow segment of footwear for the purpose of implementing specific trade policies or restrictions. Its existence signifies a deviation from standard tariff treatment for these particular goods.
As this classification is a leaf node, it does not have further subcategories. The detailed description itself outlines the precise criteria for classification, leaving no room for further subdivision. Importers must carefully assess all the physical characteristics and value thresholds specified to determine if their footwear falls under this restrictive category.