9902.14.49 - Footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 8.1% |
| 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
HTS 9902.14.49 provides a temporary classification for specific types of men's footwear. This category is designated for footwear valued at over $24 per pair, characterized by its ankle-covering height that does not extend to the knee. The construction of these shoes involves outer soles made from rubber or plastics, and uppers constructed from textile materials. Crucially, this classification is made pursuant to temporary legislation and modifications, and its primary reference point for regular duty assessment is HTS subheading 6404.19.90.
This temporary provision, found within Chapter 99 of the HTS, is distinct from the permanent classifications that detail standard duty rates for footwear. While HTS Chapter 64 provides the foundational classification for footwear based on material, construction, and design, Chapter 99 codes are applied in conjunction with those permanent headings to reflect specific policy measures, such as temporary import restrictions or preferential tariff treatments under trade agreements. Therefore, a good classified under 9902.14.49 would also have an underlying classification in Chapter 64, with 9902.14.49 imposing an additional, temporary layer of control or modification.
As HTS 9902.14.49 is a leaf node, there are no further subcategories within this specific temporary provision. Classification decisions at this level would therefore focus on confirming that the imported footwear precisely meets all the stated criteria: men's footwear, exceeding the $24 valuation threshold, covering the ankle but not the knee, and constructed with rubber or plastic soles and textile uppers, as stipulated by the underlying HTS 6404.19.90 subheading. Importers must ensure that their goods precisely align with these detailed specifications to correctly apply this temporary classification provision.