9902.14.53 - Footwear for men, with vulcanized uppers of neoprene measuring 7 mm in thickness, covered with a polyester knit fleece on the interior and coated with rubber on the exterior; such footwear measuring (from the base of the inner sole to the top of the upper) 20.32 cm or more but not over 25.4 cm in height, with felt outsoles; the foregoing waterproof, valued at $40 per pair or higher and with each boot having with a slit in the top of upper collar to allow boot to be affixed to a fishing wader (provided for in subheading 6405.20.90)
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, 9902.14.53, represents a highly specific, temporary provision for certain men's waterproof footwear designed for use with fishing waders. The defining characteristics include vulcanized neoprene uppers of a particular thickness (7 mm), a polyester knit fleece lining, and a rubber exterior coating. Crucially, the footwear must also meet specific height requirements (20.32 cm to 25.4 cm from the inner sole to the top of the upper), possess felt outsoles, and have a slit in the upper collar to accommodate affixation to fishing waders. The valued at $40 per pair or higher is another key criterion.
As a provision within Chapter 99 of the HTS, this code is part of temporary legislation and modifications, distinct from the general tariff classifications found in Chapters 1-98. Its siblings are other temporary provisions or modifications within Chapter 99. Unlike the standard classifications for footwear found in Chapter 64, this category carves out a niche for specialized gear that might otherwise be difficult to classify due to its unique combination of features and intended use. For example, while Chapter 64 would classify general footwear, this 9902 code targets this very specific type of wader-compatible boot.
Since HTS Code 9902.14.53 is a leaf node, there are no further subcategories. Classification under this code is definitive for products meeting all the enumerated physical and functional criteria. Importers must ensure the footwear precisely matches the description, including the material specifications, dimensions, the presence of the wader-attaching slit, the felt outsole, the waterproof nature, the value threshold, and its intended use in conjunction with fishing waders, to qualify for this special classification.