9902.14.21 - Work footwear for men, with outer soles of rubber or plastics and uppers of leather, not covering the ankle, incorporating a protective toe cap of materials other than metal (provided for in subheading 6403.99.60)

This HTS classification, 9902.14.21, pertains to a very specific type of work footwear designed for men. The core characteristics defining this category include an outer sole constructed from rubber or plastics, and an upper made from leather. Crucially, these shoes are not designed to cover the ankle and must incorporate a protective toe cap that is made from a material other than metal. The HTS notation clarifies that the underlying classification for such footwear, before these temporary modifications, would fall under subheading 6403.99.60.

Distinguishing this category from its siblings at the same level (e.g., live animals, other general goods) is straightforward: it is entirely dedicated to a particular subset of footwear, unlike the broad and diverse nature of other HTS chapters. Within Chapter 99, this subheading represents a specific temporary modification or restriction. The absence of subcategories indicates that 9902.14.21 is a definitive classification point, with no further breakdown required. Classification is determined by the presence of the leather upper, rubber/plastic sole, non-ankle covering design, and the non-metal protective toe cap.