9902.14.28 - House slippers with outer soles of rubber or plastics and uppers of leather, valued over $2.50/pair, for women (provided for in subheading 6403.99.90)

HTS code 9902.14.28 specifically addresses house slippers designed for women. The key classification criteria include an outer sole composed of rubber or plastics, and an upper constructed from leather. Furthermore, these slippers must have a value exceeding $2.50 per pair. This classification is relevant when these slippers are provided for under subheading 6403.99.90, indicating a specific provision related to temporary legislation or trade agreements.

This category stands apart from other HTS codes by its detailed specification of both the intended user (women), the materials used in construction (leather uppers, rubber or plastic soles), and a specific value threshold. While other HTS codes might cover footwear generally, or even specific types of slippers, 9902.14.28 pinpoints a niche product with precise material and valuation requirements, often subject to temporary modifications or specific trade policies. It's crucial to note that this is a specialized classification under Chapter 99, implying temporary or conditional status, rather than a permanent heading within the main HTS structure.

As this HTS code is a leaf node, it has no further subcategories. Therefore, classification under 9902.14.28 is definitive once all the stipulated criteria are met. Importers and customs professionals must ensure that the product precisely matches the description: women's house slippers with leather uppers and rubber or plastic soles, valued over $2.50 per pair, and that it is indeed being classified under this specific temporary provision.