9902.14.01 - Footwear for men with outer soles and uppers of rubber or plastics, such uppers of neoprene measuring 7 mm in thickness, injected with polyurethane on the exterior and covered with knitted fabric wholly of polyester on the interior, with rubber lug bottoms laminated with cement to the upper; such footwear covering the ankle, whose height does not exceed 35.56 cm; waterproof, valued not over $36/pair and designed to be permanently affixed to fishing waders (provided for in subheading 6402.91.50)

This HTS code, 9902.14.01, falls under Chapter 99, which encompasses temporary legislation and modifications. Specifically, this provision addresses imported footwear designed for men, characterized by outer soles and uppers primarily composed of rubber or plastics. The uppers are further detailed by their specific construction: a neoprene base of 7 mm thickness, externally injected with polyurethane, and internally lined with polyester knit fabric. These boots feature rubber lug soles, cemented to the upper, and extend to cover the ankle, not exceeding 35.56 cm in height. Crucially, this classification is for waterproof footwear valued at no more than $36 per pair, intended for permanent attachment to fishing waders.

Unlike the broad categories found at the root of the HTS, such as live animals (Chapters 01), this provision is highly specific and temporary, reflecting a particular trade or policy objective. Its existence within Chapter 99 signifies that it is a modification to the standard tariff schedule and may not be a permanent classification. The parent context of Section XXII, "Special Classification Provisions," reinforces that this code is for items subject to unique import rules and regulations, often tied to trade agreements or specific national policies.

As a leaf node, HTS code 9902.14.01 has no further subdivisions. Therefore, classification into this code relies entirely on meeting all the detailed physical and value criteria outlined in its description. The specific combination of materials, construction methods, height limitations, waterproofing, valuation cap, and intended use for fishing waders are all critical determinants for its application. Any deviation from these specific requirements would necessitate classification under a different, likely more general, HTS provision, such as subheading 6402.91.50, which is referenced as the originating category for these modified goods.