9902.14.08 - Work footwear for men, 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

This HTS classification, 9902.14.08, pertains to specific categories of men's work footwear. The defining characteristics are an outer sole and uppers constructed from rubber or plastics, and the footwear must not extend above the ankle. Crucially, this classification excludes house slippers and athletic footwear such as tennis shoes, basketball shoes, gym shoes, and training shoes, even if they share similar material constructions. The underlying HTS provision for this footwear, before the temporary modification, is found within subheading 6402.99.31.

As a category within Chapter 99, which deals with temporary legislation and trade agreement modifications, this HTS code represents a specific duty rate or restriction applied to the described footwear. It is distinct from the primary HTS classifications in Chapters 1 through 97, which cover goods based on their inherent nature and function. While other chapters might classify footwear based on material and construction, this 9902 code introduces a temporary special provision for a narrowly defined set of work footwear.

Since this is a leaf node, there are no further subcategories within 9902.14.08. Classification relies solely on meeting the detailed criteria outlined in the description: men's work footwear, specific material composition for the sole and upper (rubber or plastics), height not covering the ankle, and the explicit exclusion of house slippers and athletic footwear. The temporary nature of this provision underscores the importance of referencing the operative period and specific trade agreement or legislative authority under which it is currently in effect.