9902.14.14 - Footwear for women, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded bottoms or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, and except footwear designed to be protective that is incomplete in its condition as imported), not covering the ankle or having a protective metal-toe cap, valued over $25/pair, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6402.99.33)

This HTS category, 9902.14.14, pertains to a very specific type of women's footwear. It encompasses shoes with outer soles and uppers made from rubber or plastics. However, it explicitly excludes vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, as well as protective footwear that is incomplete when imported. The key defining characteristics are that the footwear does not cover the ankle or possess a protective metal-toe cap. Furthermore, these items must be valued over $25 per pair and are designed as a substitute for, not an addition to, other footwear, offering protection against water, oil, grease, chemicals, or adverse weather, particularly when this water protection is achieved through the use of laminated textile fabrics.

As this is a leaf node within Chapter 99 of the HTS, which deals with temporary legislation and modifications, it does not have further subdivisions. Instead, the focus is on the precise criteria outlined in its description. When classifying goods under this heading, careful attention must be paid to the material composition, value, intended use, and specific protective features, especially in relation to the exclusion of certain types of waterproof construction and protective footwear. The presence of laminated textile fabric for water protection is a critical distinguishing factor, directing classification towards this specific provision over other potentially similar, yet distinct, footwear categories.