9902.14.07 - Work footwear for women, with outer soles and uppers of rubber or plastics, not covering the ankle (provided for in subheading 6402.99.31), the foregoing other than house slippers and other than tennis shoes, basketball shoes, gym shoes, training shoes and the like

HTS Code 9902.14.07 pertains to specialized work footwear designed for women. The defining characteristics of these shoes are their construction: outer soles and uppers made from rubber or plastics. Crucially, they do not extend above the ankle. This classification is intended for footwear fulfilling a specific work function, explicitly excluding common casual or athletic shoes such as house slippers, tennis shoes, basketball shoes, gym shoes, and training shoes. The underlying provision for this category, subheading 6402.99.31, provides further detail on the footwear's base classification.

This temporary HTS provision operates within Chapter 99, which deals with temporary legislation and modifications. Unlike the primary chapters of the HTS that classify goods by their inherent nature (e.g., Chapter 64 for footwear), Chapter 99 categories often represent adjustments to duty rates or import restrictions based on trade agreements or specific policy objectives. Therefore, while the core description of the footwear is derived from its physical attributes and intended use, its placement under 9902.14.07 signifies a temporary trade measure rather than its permanent classification.

As a leaf node, HTS Code 9902.14.07 does not have further subdivisions. Its purpose is to provide a specific classification for the described work footwear under a temporary legislative provision. When classifying goods, importers and customs officials must first determine the item's base classification within the standard HTS structure (in this case, likely within Chapter 64) and then ascertain if any temporary provisions, such as this one, apply, potentially altering the duty treatment or import requirements. This ensures that specific policy objectives related to trade are met for these particular goods.