Lutron Electronics has a UL listed half and full duplex receptacle that may be controlled by a dimmer switch (see their application note # 109). It is defined as a "special purpose connector" because it comes as a receptacle with a rejector-pin paired with a special plug with a receiver socket. What is the relevant NEC section that permits this application. It goes without saying that NEC 404.14 (E)allows dimmer switches ONLY on permanent luminaires or lighting fixtures.