9902.14.06 - Footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.99.31)

This HTS classification, 9902.14.06, pertains to a specific type of women's footwear. These shoes are characterized by their outer soles and uppers made of rubber or plastics, and they do not extend above the ankle. Crucially, over 90 percent of the external surface area of the upper must be composed of rubber or plastics. This category explicitly excludes athletic footwear such as tennis shoes, basketball shoes, gym shoes, and training shoes. Furthermore, it also excludes work footwear and footwear valued below $15 per pair. The originating subheading for such footwear under the standard tariff schedule is 6402.99.31, indicating this provision applies a temporary modification or additional restriction.

As this node is a leaf node within Chapter 99, there are no further subcategories to detail. The primary function of this classification is to impose specific import restrictions or temporary measures on a narrowly defined set of women's footwear that would otherwise fall under a more general tariff heading. Understanding the exact percentage of rubber or plastic content in the upper, the exclusion of specific athletic and work shoe types, and the value threshold are critical for accurate classification and compliance with the prevailing trade regulations.