9902.14.41 - Footwear (other than 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 code, 9902.14.41, falls under Chapter 99, which is designated for temporary legislation and modifications. Specifically, this provision addresses certain types of footwear that do not conform to standard chapter 64 classifications due to specific material compositions and design features. The items covered are footwear, excluding women's, with uppers made from vegetable fibers. A key characteristic is the presence of sheepskin, which must constitute at least 30% of the external surface area of the upper, including any reinforcements. Furthermore, these shoes must have open toes or heels, and their outer soles are constructed from textile materials that form the largest surface area in contact with the ground.

Unlike the primary HTS chapters that classify footwear based on material, construction, and intended use (e.g., Chapter 64), this Chapter 99 provision introduces a temporary, specific restriction or modification. It distinguishes itself from broader footwear categories by imposing stringent requirements on the proportion of sheepskin in the upper and the type of textile sole material. The reference to "other than for women" and the specific percentage of sheepskin are critical in differentiating these items from standard footwear classifications.

As this node is a leaf node within the HTS database, it does not have further subcategories. Classification under 9902.14.41 is definitive for footwear meeting all the outlined criteria, including the specific material composition of the upper and outer sole, and the open toe or heel design. The note referenced (additional U.S. note 5 to chapter 64) provides further detail on the interpretation of sole materials in specific contexts, which is crucial for accurate classification under this temporary provision.