9902.14.47 - Footwear with uppers of vegetable fibers (other than such footwear for men or women), whether with outer soles of rubber or plastics (provided for in subheading 6404.11.41, 6404.11.51, 6404.11.61, 6404.11.71, 6404.11.81, 6404.19.36, 6404.19.42, 6404.19.52, 6404.19.72 or 6404.19.82) or with outer soles of materials other than leather or composition leather (provided for in subheading 6405.20.30)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 7.4% |
| 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, 9902.14.47, applies to specific types of footwear. It encompasses shoes, sandals, and similar items where the upper portion is constructed from vegetable fibers. Crucially, this provision excludes footwear intended for men or women, as those are classified elsewhere within the tariff. The outer sole material further defines the scope, covering footwear with outer soles of rubber or plastics falling under specific subheadings within 6404, or those with outer soles made from materials other than leather or composition leather, as described in subheading 6405.20.30.
Within the broader context of Chapter 99, which deals with temporary legislation and trade agreement modifications, this specific subheading addresses temporary restrictions or modifications related to certain imported footwear. Unlike the primary chapters (01-98) that classify goods based on their inherent nature and composition, Chapter 99 provisions are dynamic and often linked to specific policy objectives or international agreements. Therefore, this category's coverage is contingent on the prevailing temporary legislation, distinguishing it from the permanent classification of similar footwear found in other HTS chapters.
As this node is a leaf node, there are no further subcategories to explore. Classification under 9902.14.47 is determined by the precise composition of the footwear's upper (vegetable fibers), the intended wearer (not men or women), and the material of the outer sole, all within the framework of applicable temporary trade provisions. Importers must carefully review the official HTS description and any accompanying notes or rulings to ensure accurate classification.