9902.13.99 - 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 $27/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 is imparted by the use of a laminated, but not coated, textile fabric; such footwear with openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit, or a combination thereof, designed to permit moisture vapor transport from under the foot (provided for in subheading 6402.91.50)

This classification specifically pertains to specialized men's footwear constructed with outer soles and uppers made from rubber or plastics. It excludes certain types of footwear, such as vulcanized items, those with waterproof molded or vulcanized bottoms, and protective footwear that is incomplete upon importation. The footwear must be valued over $27 per pair and have a height not exceeding 25.4 cm from the sole to the top of the upper. A key characteristic is their design to be worn independently, not over other shoes, for protection against water, oil, grease, chemicals, or inclement weather, achieved through the use of laminated (not coated) textile fabrics. Additionally, these shoes feature openings in the sole or upper designed to facilitate moisture vapor transport from beneath the foot.

Unlike other general footwear classifications which may cover a broader range of materials or purposes, this HTS code targets a niche product designed for specific protective functions and breathability, indicated by the moisture vapor transport features. Its value and height limitations further refine its scope. The inclusion of specific design elements like sole or upper openings for ventilation distinguishes it from standard waterproof footwear that relies solely on impermeable materials.

As this is a leaf node within the HTS database, there are no further subcategories under HTS 9902.13.99. Therefore, the classification is considered final for products meeting all the detailed criteria outlined in its description. Accurate classification relies on a thorough examination of the footwear's construction, materials, intended use, value, and specific design features related to moisture management and protection.