9902.14.35 - Sports footwear for women, with outer soles of rubber or plastics and uppers of textile materials, valued over $20/pair, other than ski boots, cross country ski footwear and snowboard boots; such footwear 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 6404.11.90)

This HTS category, 9902.14.35, provides for specific temporary tariff treatment for women's sports footwear. The primary classification criteria include outer soles made of rubber or plastics and uppers constructed from textile materials. A key defining characteristic is the value of the footwear, which must exceed $20 per pair. This classification excludes general ski boots, cross-country ski footwear, and snowboard boots.

The distinguishing feature of footwear classified here lies in its specialized protective design for inclement weather or exposure to liquids like oil, grease, or chemicals. This protection is achieved through laminated textile materials. Furthermore, the footwear must possess specific design elements for moisture venting, such as openings in the sole or upper, or covered openings above the sole unit. This detailed construction requirement ensures it is worn in lieu of, but not over, other footwear, differentiating it from simple protective over-booties.

As a leaf node within Chapter 99, this category does not have further subcategories. Its specific description and conditions delineate a precise niche within the broader footwear classifications. Importers should carefully review the material composition, value threshold, and the unique moisture-venting design features to ensure accurate classification under this provision.