9902.14.52 - Footwear for women, with outer soles of leather or composition leather and uppers of textile materials, not elsewhere specified or included, valued 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
| 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, 9902.14.52, falls under Chapter 99, which is reserved for temporary legislation and special provisions. Specifically, this code designates a particular category of women's footwear characterized by outer soles of leather or composition leather and textile uppers. The value of these footwear items is a critical determinant, with this code applying only to those valued over $20.00 per pair. It's important to note that this provision excludes footwear with less than 10 percent by weight of rubber or plastics, and also excludes footwear containing 50 percent or less by weight of textile materials and rubber or plastics where at least 10 percent by weight is rubber or plastics, which are generally provided for under subheading 6404.20.60.
Given its placement within Chapter 99, this classification is distinct from the primary HTS chapters (01 through 98) that systematically categorize goods based on their inherent nature and origin. While other chapters might cover footwear (e.g., Chapter 64), this specific code signifies a temporary or special classification that overrides or supplements the standard tariff treatment. Therefore, it is not directly comparable to sibling categories at the HTS Database Root level, such as live animals (Chapters 01), as its purpose is to address specific policy or legislative requirements rather than a fundamental product grouping.
As a leaf node, HTS code 9902.14.52 has no further subcategories. This means that once goods meet all the specific criteria outlined in its description – women's footwear, specific sole and upper materials, value over $20.00, and exclusion of certain rubber/plastic or textile/rubber/plastic content – they are definitively classified under this code. Classification professionals must therefore meticulously verify each of these conditions to ensure accurate application, as there are no further breakdowns or subdivisions within this particular provision.