9902.14.23 - Footwear for men, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics (the foregoing other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, and other than slip-on footwear); such footwear not covering the ankle, valued $29/pair or higher, 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 is imparted by the use of a laminated textile and has 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 (provided for in subheading 6403.99.60)

This HTS classification, 9902.14.23, pertains to a specific type of men's footwear designed for protective wear in demanding environments. The footwear is characterized by uppers constructed from leather, excluding pigskin, and outer soles made of rubber or plastics. Crucially, these items are not general-purpose footwear like house slippers or athletic shoes; they are explicitly designed to be worn over other footwear for protection against water, oil, grease, chemicals, or inclement weather. The protective qualities are achieved through a laminated textile component, and the design incorporates features like openings in the sole or upper to vent moisture. The classification is further refined by a value threshold of $29 per pair or higher and the exclusion of slip-on styles.

While the broader HTS system includes numerous categories for footwear and protective apparel, this particular classification is distinguished by its combination of specific materials, protective function against environmental hazards, and unique moisture-venting design features. It is important to differentiate these from general athletic shoes, work boots, or simple waterproof overshoes that may not incorporate the same material construction or venting mechanisms. The value provision also acts as a key differentiator within this specific protective footwear niche.

As this is a leaf node within the HTS, there are no further subcategories to explore. The classification 9902.14.23 represents a definitive endpoint for items meeting all the detailed criteria outlined in its description. Classification professionals should carefully assess the material composition of the uppers and soles, the presence and nature of the laminated textile, the specific protective purpose against water, oil, grease, chemicals, or weather, the moisture-venting features, and the per-pair value when determining if an item falls under this code.