9902.14.38 - Footwear for women, with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, work footwear and footwear designed to be protective that is incomplete in its condition as imported); such footwear valued over $25/pair, not covering the ankle, 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 (provided for in subheading 6404.19.20)

This HTS classification, specifically 9902.14.38, pertains to a specialized subset of women's footwear. The core criteria for inclusion involve outer soles made of rubber, plastics, leather, or composition leather, and uppers constructed from textile materials. Crucially, this category excludes certain types of footwear, such as vulcanized footwear and those with fully waterproof molded or vulcanized bottoms, as well as work footwear and protective footwear that is incomplete upon importation. The defining characteristic of this classification is its intended purpose: footwear valued over $25 per pair, not covering the ankle, designed as a substitute for regular footwear to provide protection against water, oil, grease, chemicals, or inclement weather, with a specific emphasis on protection imparted by laminated textile fabrics.

Unlike the primary categories within Chapters 1 through 98 of the HTS, which deal with goods based on their inherent nature and material composition, Chapter 99 classifications, including this one, represent temporary legislative provisions. These provisions are often enacted for specific economic, trade, or policy reasons, such as temporary modifications to tariff rates or the imposition of additional import restrictions. Therefore, this category is distinct from standard footwear classifications (e.g., those found in Chapter 64) which are not subject to these particular temporary measures and specific performance-based protective criteria. The "sibling" categories within Chapter 99 are other temporary legislative items, each addressing a unique set of goods or trade conditions.

As this node is a leaf node, there are no further subcategories. The detailed description provided within HTS 9902.14.38 is exhaustive for classification purposes. Classification within this code hinges on meeting all stipulated physical characteristics, material requirements, value threshold, and the specific protective function and design features related to laminated textile protection against various environmental hazards.