💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

9902.14.51 - Footwear for women with outer soles of leather or composition leather and uppers of textile materials, not elsewhere specified or included, valued not over $20.00 per pair, the foregoing other than footwear containing less than 10 percent by weight of rubber or plastics and other than containing 50 percent or less by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics (provided for in subheading 6404.20.60)

Details

FieldValue
Unit of QuantityN/A
General Rate of DutyFree
Special Rate of DutyNo change
Column 2 Rate of DutyNo change
Quota QuantityN/A
Additional DutiesN/A

Overview

This HTS code, 9902.14.51, designates a specific temporary tariff provision for women's footwear. The items classified here are characterized by having outer soles made of leather or composition leather and uppers constructed from textile materials. Crucially, this provision applies only to footwear valued at $20.00 or less per pair. Furthermore, it specifically excludes footwear that contains less than 10% by weight of rubber or plastics, as well as footwear where textile materials and rubber or plastics collectively constitute 50% or less by weight, provided at least 10% of that weight is rubber or plastics.

As this is a leaf node within Chapter 99 of the HTS, which deals with temporary legislation and modifications, it represents a highly specific, temporary exclusion or special treatment for a particular type of merchandise. Unlike the broad, permanent classifications found in Chapters 01-98, which categorize goods by their inherent nature, this provision is designed to address specific trade policy objectives or temporary market conditions. Therefore, direct comparison with permanent HTS codes for footwear (e.g., within Chapter 64) is not applicable at this level; this classification functions as a modification to or exception from those broader classifications under specific, temporary circumstances.

Given that this is a terminal classification, there are no further subdivisions. The classification criteria are definitive: women's footwear, specific outer sole and upper material composition, a value threshold, and precise exclusions related to rubber and plastic content. Importers must meticulously verify all these conditions to determine if their merchandise falls under this temporary provision. Failure to meet any of the stipulated requirements would necessitate classification under the appropriate permanent HTS code, likely within Chapter 64.

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