9902.14.05 - Footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90 percent of the external surface area is rubber or plastics, made on a base or platform of wood (provided for in subheading 6402.99.23)

This HTS category, 9902.14.05, provides for specific footwear items that fall under temporary legislation and modifications. It encompasses footwear with outer soles and uppers primarily constructed from rubber or plastics. A key defining characteristic is that over 90% of the external surface area of the upper must be composed of rubber or plastics. Furthermore, these shoes are distinguished by being made on a base or platform of wood. This specific combination of materials and construction identifies it for unique classification.

While the broader HTS Chapter 99 deals with temporary legislation and modifications, this particular subheading carves out a niche for a specific type of footwear. This distinguishes it from other categories within Chapter 99 that might cover different temporary provisions or restrictions. Its specificity is further highlighted by its parenthetical reference to subheading 6402.99.23, which indicates that the underlying classification for this type of footwear, absent the temporary provision, would be found within Chapter 64 concerning footwear. This temporary provision imposes additional rules or potential duty rates beyond those in the standard tariff.

As a leaf node within the HTS database, HTS 9902.14.05 does not have further subcategories. Therefore, the classification of footwear under this provision relies solely on meeting the precise criteria outlined in its description: outer soles and uppers of rubber or plastics, with uppers exceeding 90% rubber or plastics by external surface area, and a wooden base or platform. Importers and customs brokers must carefully examine the construction and materials of the footwear to ensure accurate classification under this temporary measure.