9902.14.37 - Footwear for men, with vulcanized uppers of neoprene measuring 7 mm in thickness, covered with a polyester knit fleece on the interior and coated with rubber on the exterior, such footwear measuring in height (from the base of the inner sole to the top of the upper) 20.32 cm or more but not over 25.4 cm, with a cemented rubber sole; the foregoing waterproof, valued per pair at $40 or higher, with each boot having a slit in the top of upper collar designed to allow boot to be affixed to a fishing wader (provided for in subheading 6404.19.20)

HTS Code 9902.14.37 represents a highly specific category for waterproof men's footwear designed for use with fishing waders. The classification hinges on a precise combination of physical characteristics: vulcanized neoprene uppers at a 7 mm thickness, a polyester knit fleece interior lining, and an exterior rubber coating. Furthermore, the height of the boot, measured from the inner sole to the top of the upper, must fall within the range of 20.32 cm to 25.4 cm. A key functional requirement is the presence of a slit in the top collar, enabling attachment to fishing waders, and a cemented rubber sole. This HTS code also specifies a minimum value requirement of $40 per pair.

This category is situated within Chapter 99, which deals with temporary legislation and modifications, indicating that this classification may be subject to changes or specific trade agreement provisions. Unlike the broad categories found in earlier chapters, such as live animals, this code targets a very niche product with detailed specifications. Its placement within Chapter 99 distinguishes it from permanent classifications that cover general categories of footwear found in other HTS chapters. The specific functional and material attributes outlined are critical for differentiating these boots from other types of men's footwear that may share some common materials or construction methods but lack the specialized design for wader integration.

As a leaf node, HTS Code 9902.14.37 does not have subcategories. Therefore, the focus for classification under this code is on meticulously adhering to all the listed descriptive criteria. Importers must ensure that the footwear precisely matches the thickness of the neoprene, the interior and exterior material finishes, the height range, the slit feature, the sole construction, the waterproof attribute, the valuation, and the intended use with fishing waders as per the accompanying provision in subheading 6404.19.20. Any deviation from these specifications would necessitate re-classification under a different HTS code.