9902.14.17 - 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); the foregoing 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 coated textile fabric greater than or equal to 9 microns in thickness (provided for in subheading 6402.99.33)

This HTS category, 9902.14.17, specifically addresses a niche of women's footwear. The classification is defined by its construction materials, primarily outer soles and uppers made from rubber or plastics. Crucially, it excludes vulcanized footwear and items with waterproof molded or vulcanized bottoms that encompass all or part of the upper. Furthermore, it does not cover protective footwear with a metal-toe cap or footwear that extends above the ankle. This classification is reserved for footwear valued over $25 per pair that serves as a functional replacement for other footwear, offering protection against water, oil, grease, chemicals, or inclement weather, particularly when such water protection is achieved through coated textile fabric of a specific thickness.

Distinguishing this category from its siblings within Chapter 99 requires careful attention to the "temporary legislation" and "temporary modifications" context. While other HTS codes in Chapter 99 might represent temporary import restrictions or specific trade agreement provisions, 9902.14.17 is focused on a precise definition of a particular type of women's footwear that falls under these specialized rules. The criteria regarding value, protective function, and material specifications are paramount in separating these items from general footwear classifications found in other chapters of the HTS.

As this node is a leaf node, there are no further subdivisions. The classification therefore hinges entirely on meeting all the detailed criteria outlined in the description. Importers must verify that the footwear in question is designed for women, constructed with the specified rubber or plastic components, adheres to the exclusions regarding vulcanization and waterproof bottoms, does not exceed the ankle or possess a metal-toe cap, exceeds the stated value threshold, and fulfills the specific functional requirements for weather and chemical protection, including the coated textile fabric thickness provision.