9902.14.43 - 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 at $10 or more but not over $14.99/pair; 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 category, 9902.14.43, pertains to a specific type of women's footwear that falls under temporary legislation. It covers shoes with outer soles made of rubber or plastics, and uppers constructed from textile materials other than vegetable fibers. Crucially, the outer soles also incorporate textile materials that form the greatest surface area in contact with the ground, but are not classified under U.S. Note 5 to Chapter 64. The footwear is further defined by its open toe or heel design, or by being of a slip-on type. Additionally, these shoes must weigh at least 10% rubber or plastics and have a value ranging from $10 to $14.99 per pair. This classification excludes house slippers.
As a category within Chapter 99, which addresses temporary legislation and modifications, this HTS code is distinct from the core product classifications found in earlier chapters. While other chapters might classify footwear based on material and construction alone (e.g., Chapter 64), this HTS code imposes specific, temporary restrictions or modifications, likely due to trade agreements or other legislative actions. Therefore, its "siblings" within Chapter 99 would also represent other goods subject to similar temporary measures, rather than direct alternatives for classifying general footwear.
Since HTS 9902.14.43 is a leaf node, there are no further subcategories to explore. This means that any footwear meeting all the detailed criteria outlined in the description will be classified directly under this specific HTS code. Classification professionals should carefully assess each physical characteristic and value threshold to ensure accurate application of this temporary provision.