9902.14.40 - Footwear for women, with uppers of vegetable fibers, with open toes or open heels, having uppers of which at least 30 percent of the external surface area (including any sheepskin accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is sheepskin; the foregoing having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to chapter 64 (provided for in subheading 6404.19.36)

This HTS category, 9902.14.40, specifically addresses a niche classification for women's footwear. The core defining characteristics are: uppers made from vegetable fibers, and the presence of open toes or open heels. A crucial additional criterion is that at least 30% of the external surface area of the upper must be sheepskin, with specific allowances for sheepskin accessories or reinforcements as outlined in note 4(a) to chapter 64. Furthermore, the outer soles must consist of textile materials that constitute the greatest surface area in contact with the ground, excluding those accounted for under additional U.S. note 5 to chapter 64.

Given that this is a leaf node within Chapter 99, it represents a highly specific, temporary legislative or trade agreement-related provision. Therefore, direct comparison to sibling categories at the HTS Database Root level (e.g., live animals) is not directly relevant. Instead, the distinctiveness of this classification lies in its detailed material and design specifications for women's footwear, setting it apart from more general footwear classifications found in earlier chapters of the HTS. This provision likely exists to manage specific import quantities or enforce particular trade policies for these precisely defined footwear items.

As this is a leaf node, there are no further subcategories. The classification is complete at this level, meaning that any footwear meeting all the stipulated criteria for uppers (vegetable fiber and sheepskin components), open toe/heel design, and specific outer sole material composition will fall under this precise HTS code. The emphasis on the percentage of sheepskin in the upper and the precise definition of the outer sole material are critical for accurate classification.