9902.14.24 - 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 $27/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 includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6403.99.60)

This classification, HTS Code 9902.14.24, pertains to specific types of men's footwear designed for protective purposes rather than general athletic or casual wear. The key characteristics include uppers made of leather (excluding pigskin) and outer soles of rubber or plastics. Crucially, these are not house slippers, work footwear, or common athletic shoes like tennis, basketball, or gym shoes. Furthermore, they are not slip-on types and do not cover the ankle. Their primary function is to be worn as a protective layer over other footwear against water, oil, grease, chemicals, or inclement weather, with a specific requirement that water protection is achieved through laminated textile fabric.

Distinguishing this category from its siblings within Chapter 99 is essential. Chapter 99 generally covers temporary legislation, trade agreement modifications, and specific import restrictions, often reflecting unique economic or policy considerations. Therefore, this specific footwear classification is not about inherent product characteristics like those found in Chapters 1 through 98. Instead, its existence and specific duty rates are dictated by external trade policies or temporary measures, rather than by general product groupings. Importers must consult the specific provisions and effective dates associated with this Chapter 99 code.

As HTS Code 9902.14.24 is a leaf node, it does not have subcategories. This means the description provided is the most specific level of detail available for this particular classification. Classification within this node requires meticulous attention to all listed criteria, including the valuation threshold of $27 per pair, the specific materials of the upper and sole, the intended protective function, and the nature of the water protection technology. Any deviation from these precise specifications would likely lead to classification under a different HTS code.