9902.14.11 - Protective active footwear for men, with outer soles and uppers of rubber or plastics, not covering the ankle, valued over $24/pair (provided for in subheading 6402.99.32)

This HTS code, 9902.14.11, designates specific protective active footwear for men. Key defining characteristics include outer soles and uppers constructed from rubber or plastics, and a design that does not extend above the ankle. Furthermore, to fall under this classification, the footwear must have a declared value exceeding $24 per pair. This provision is specifically noted as being provided for within the broader tariff category of subheading 6402.99.32, indicating it’s a specialized subset of more general footwear classifications.

The context of Chapter 99, "Temporary legislation; temporary modifications proclaimed pursuant to trade agreements legislation; additional import restrictions proclaimed pursuant to section 22 of the Agricultural Adjustment Act, as amended," signifies that this classification is not a permanent part of the standard HTS structure. Instead, it represents a temporary measure, likely introduced due to specific trade policy considerations or import restrictions. This distinguishes it from the permanent classifications found in Chapters 1-97, which deal with the fundamental nature of goods.

As this is a leaf node within the HTS database, there are no further subdivisions under 9902.14.11. The classification is highly specific and does not break down into more granular categories. Therefore, the focus remains on precisely identifying footwear that meets all the enumerated criteria: male gender, protective active function, rubber/plastic construction, low-cut design, and the specified value threshold, all within the framework of a temporary tariff provision.