9902.14.34 - Ski boots, cross country ski footwear or snowboard boots, constructed with a forward-leaning upper or designed to attach securely to skis or a snowboard by means of bindings, the foregoing valued over $12/pair, with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (provided for in subheading 6404.11.90)

This HTS classification, 9902.14.34, specifically addresses certain types of ski, cross-country ski, and snowboard boots that meet particular value and construction criteria. These boots are characterized by a forward-leaning upper or a design intended for secure attachment to skis or snowboards via bindings. Crucially, the boots must have outer soles made of rubber, plastics, leather, or composition leather, and their uppers must be constructed from textile materials. The designated value threshold for this provision is over $12 per pair, aligning with the specifics outlined in subheading 6404.11.90.

As a provision within Chapter 99, this category functions as a temporary modification or special classification, distinct from the primary goods classifications found in Chapters 1 through 97. While sibling categories at this level represent a vast array of live animals, this specific HTS code focuses on a niche category of specialized footwear, reflecting a temporary legislative provision rather than a broad commodity grouping. The chapter context signifies that these classifications are subject to change and are often implemented for specific trade policy or regulatory purposes.

Being a leaf node, HTS 9902.14.34 does not have further subcategories. Its detailed description serves as the definitive classification for eligible goods. Importers should carefully verify that their imported boots meet all stipulated criteria, including the specific construction of the upper and outer sole, the design features related to ski or snowboard attachment, and the per-pair value threshold, to ensure accurate classification under this temporary provision.