9902.13.94 - Men's work footwear with outer soles and uppers of rubber or plastics, covering the ankle and having an oil-resistant and slip-resistant outer sole (provided for in subheading 6402.91.40)

This HTS code, 9902.13.94, designates specific provisions for men's work footwear. The core characteristics defining items under this classification are that they must have outer soles and uppers made from rubber or plastics. Furthermore, the footwear must cover the ankle and be equipped with an outer sole specifically designed to be oil-resistant and slip-resistant. This category is established within Chapter 99, which houses temporary legislation and modifications related to trade agreements and agricultural adjustment provisions, indicating these are not standard tariff classifications but rather subject to specific, potentially time-limited, regulations.

Since this is a leaf node within the HTS database, there are no direct subcategories to introduce. Instead, the distinctiveness of this classification lies in its precise definition of work footwear, differentiating it from general footwear classifications. For instance, it would not apply to casual shoes, athletic footwear, or formal wear, even if those items were also made of rubber or plastics. The emphasis on "work footwear" implies a functional design for occupational use, and the explicit requirements for oil and slip resistance are critical distinguishing features.

The primary purpose of this specific HTS code is to apply targeted trade policies or restrictions, as outlined by its placement in Section XXII and Chapter 99. When classifying merchandise, trade professionals must meticulously verify that the footwear meets all stated criteria: men's design, rubber/plastic construction for both sole and upper, ankle coverage, and the dual oil- and slip-resistant sole. Any deviation from these exact specifications would necessitate classification under a different HTS code, likely within Chapter 64, which covers footwear.