9902.14.26 - Footwear for other persons, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics (other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like and other than slip-on footwear), not covering the ankle, valued $20/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; the foregoing, if for women, other than such footwear valued over $29/pair (provided for in subheading 6403.99.90)

HTS Code 9902.14.26 designates specific temporary import provisions for women's footwear. This category covers footwear designed for protection against water, oil, grease, chemicals, or cold/inclement weather, featuring uppers of leather (excluding pigskin) and outer soles of rubber or plastics. Crucially, this footwear is not intended as house slippers, work footwear, athletic shoes, or slip-on types. A key characteristic is its design to vent moisture, achieved through sole openings, covered upper openings above the sole, or a combination thereof. The value threshold for classification under this specific provision is important; it applies to footwear valued at $20 per pair or higher, but *excluding* such footwear valued over $29 per pair which is classified elsewhere under subheading 6403.99.90.

This temporary provision is distinct from the broader HTS categories found in Chapters 01 through 98, which cover a vast range of goods based on material composition, intended use, and manufacturing origin. Unlike the general classification of footwear found in Chapter 64, this 9900 series code reflects temporary modifications or specific import restrictions, often related to trade agreements or agricultural adjustments. Its placement within Section XXII highlights its status as a specialized provision outside of the standard product-based tariff structure.

As a leaf node, HTS Code 9902.14.26 does not have further subcategories. Classification into this specific code is determined by a precise set of criteria, including the material of the upper and outer sole, the intended protective function with moisture-venting features, the intended wearer (women), and the specific value range. Importers must carefully assess all these elements to ensure correct classification and compliance with the temporary legislation outlined.