9902.14.29 - 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 $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); the foregoing, if valued $29/pair or higher, other than footwear with 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 category, 9902.14.29, pertains to specific types of women's footwear designed for protective wear. The classification covers footwear with uppers made of leather (excluding pigskin) and outer soles of rubber or plastics. Crucially, these items are not general-purpose footwear such as house slippers, work boots, or athletic shoes like tennis or basketball shoes. They are further distinguished from slip-on styles and must not cover the ankle.

The primary function of footwear classified here is to act as a protective layer against specific environmental hazards, including water, oil, grease, chemicals, or cold/inclement weather. A key defining characteristic is that the water protection must be achieved through the use of a laminated textile fabric. This category also imposes value-based exclusions, specifically excluding footwear with open soles or venting features. Additionally, footwear valued at $29 per pair or higher that possesses openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit designed to vent moisture, is classified elsewhere, specifically under subheading 6403.99.90.

As a leaf node within Chapter 99, which deals with temporary legislation and trade agreement modifications, this subheading does not have further subdivisions. Classification under 9902.14.29 relies on meeting all the specified material, construction, functional purpose, value, and exclusion criteria outlined in its description. This precise specification is designed to capture niche protective footwear that might otherwise fall into broader footwear categories but is subject to specific temporary duty rates or restrictions.