9902.14.27 - Footwear for women, 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); 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 6403.99.90)

This HTS classification, 9902.14.27, covers a very specific type of women's footwear. These are not ordinary shoes; they are designed for protective purposes in harsh conditions, such as against water, oil, grease, chemicals, or extreme cold. Key defining features include uppers made of leather (excluding pigskin) and outer soles of rubber or plastics. The footwear must not extend above the ankle and is intended to be worn over other shoes for protection, not as standalone casual or athletic wear. Furthermore, this classification applies to footwear valued at $29 or more per pair and incorporates specific design elements to manage moisture, such as openings in the sole or upper, or a combination thereof.

Distinguishing this category from its broader siblings requires careful attention to its specialized function and construction. While other footwear categories might classify women's leather shoes with rubber or plastic soles, 9902.14.27 is reserved for protective footwear with a higher value threshold and unique moisture-venting features, specifically excluding common shoe types like house slippers, work boots, or athletic shoes (e.g., tennis, basketball, gym, training). The emphasis on protective performance and moisture management differentiates it from general-purpose footwear.

As a leaf node within the HTS database, category 9902.14.27 has no further subdivisions. All qualifying criteria – material, value, design, protective function, and moisture venting – must be met for a product to be classified under this specific provision. Importers must meticulously verify that the footwear aligns with all stipulated characteristics to ensure accurate classification.