9902.14.12 - Protective active footwear for women, with outer soles and uppers of rubber or plastics, not covering the ankle, valued over $24/pair (provided for in subheading 6402.99.32); the foregoing footwear, if valued over $26/pair, other than footwear which provides protection against water that is imparted by the use of a laminated textile fabric and with openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit, or a combination thereof, designed to vent moisture

This HTS category, 9902.14.12, specifically addresses protective active footwear designed for women. The core criteria for inclusion are that the footwear must feature outer soles and uppers constructed from rubber or plastics, and importantly, must not extend above the ankle. Furthermore, the value of the footwear plays a crucial role in its classification, with an initial threshold of over $24 per pair. This specific provision is nested under the broader classification of footwear provided for in subheading 6402.99.32, indicating a specialized tariff treatment.

To distinguish this category from its siblings within the broader HTS structure, it is vital to recognize that 9902.14.12 represents a temporary legislative modification or a special provision, not a primary classification of goods by material or function as seen in chapters 1 through 98. While other categories might describe footwear based on material (e.g., leather, textile) or general function, this category targets a niche of women's protective footwear with specific value and construction requirements, subject to temporary tariff adjustments. The "protective active" aspect implies a design for athletic or demanding use, differentiating it from casual footwear.

Given that 9902.14.12 is a leaf node, there are no further subcategories. Therefore, the classification hinges entirely on meeting the detailed criteria outlined in the description. This includes the specific value-based exclusions, such as footwear valued over $26 per pair that offers water protection through laminated textile fabrics and incorporates specific venting mechanisms in the sole or upper. Importers must meticulously verify the material composition, ankle coverage, intended use (protective active), and precise value per pair to ensure accurate classification under this provision.