9902.13.98 - Footwear for men, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, and except footwear designed to be protective that is incomplete in its condition as imported), valued over $25/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 25.4 cm, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated, but not coated, textile fabric; such footwear, if valued over $27, without openings in the bottom and/or side of the sole or covered opening in the upper designed to permit moisture vapor transport from under the foot (provided for in subheading 6402.91.50)

This HTS code, 9902.13.98, designates a very specific type of men's footwear. It covers shoes with outer soles and uppers made from rubber or plastics. Crucially, it excludes vulcanized footwear and shoes with waterproof molded or vulcanized bottoms. Furthermore, it does not include protective footwear that is incomplete upon import. The classification is further refined by a price threshold of over $25 per pair and a height limitation of 25.4 cm from the sole to the top of the upper. These shoes are intended to be worn as standalone protection against water, oil, grease, chemicals, or inclement weather, with water protection specifically derived from laminated, but not coated, textile fabrics.

Distinguishing this classification from its siblings, which often cover more general categories of footwear or goods across various chapters of the HTS, is its highly specialized nature. While other HTS codes might cover general men's footwear (e.g., within Chapter 64), this particular code falls under temporary legislation and modifications. This means it represents a specific import duty treatment or restriction that deviates from the standard tariff schedule, likely due to trade agreements or temporary economic policies. The inclusion of specific criteria regarding materials, construction, price, height, intended use, and water protection methods are all critical for differentiating this from other footwear classifications.

As a leaf node, 9902.13.98 does not have further subcategories. Therefore, the classification is entirely dependent on meeting all the detailed criteria outlined in its description. Importers must carefully verify the physical attributes of the footwear, the materials used, the declared value, and the intended protective function against the specific parameters defined. Any deviation from these precise requirements would necessitate classification under a different HTS code, likely one in Chapter 64 for general footwear, or potentially another provision within Chapter 99 if it qualifies for a different temporary modification.