9902.14.44 - Footwear (other than footwear for men) with outer soles of rubber or plastics and uppers of textile materials other than vegetable fibers, with open toes or open heels, having uppers in 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 and 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 6404.19.37)

This HTS category, 9902.14.44, specifically addresses a niche type of footwear designed for women or children, distinguished by its construction and material composition. The outer soles of these shoes must be made of rubber or plastics. Crucially, the uppers are constructed from textile materials, excluding vegetable fibers. A defining characteristic is the presence of open toes or open heels, indicating a sandal or similar open-style design. Furthermore, the uppers must incorporate sheepskin, constituting at least 30 percent of their external surface area, including any sheepskin accessories or reinforcements. The outer soles also have a specific requirement: they must feature textile materials that have the greatest surface area in contact with the ground, with the explicit exclusion of materials considered under additional U.S. note 5 to chapter 64. This subheading is a temporary classification used for specific import monitoring or restriction purposes.

This temporary classification is distinct from the general footwear categories found elsewhere in the HTS. Unlike broad categories covering men's footwear or footwear with different sole or upper materials, 9902.14.44 is highly specific. It targets footwear with a combination of synthetic or rubber soles, textile uppers (other than vegetable fibers), open-toe/heel design, and a significant sheepskin component, all while adhering to particular sole construction rules. Its presence within Chapter 99 signifies that this classification is not a permanent part of the Harmonized Tariff Schedule but rather a temporary provision, often implemented due to specific trade policies, agreements, or import restrictions.

As this is a leaf node within the HTS database, there are no further subcategories or subdivisions under 9902.14.44. The detailed description provided encompasses all the criteria necessary for classifying footwear within this specific temporary provision. Therefore, any footwear meeting all the stipulated material, design, and construction requirements will be classified under this code. Examples might include women's sandals with rubber soles, textile straps incorporating sheepskin, and an open-toe design, or children's open-heeled slippers with textile uppers and significant sheepskin lining and reinforcements.