9902.14.45 - Footwear for women, with open toes or open heels, containing 10 percent or more by weight of rubber or plastics, with uppers of textile materials and 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; the foregoing with outer soles of rubber or plastics and not 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 6404.19.39)

This HTS category, 9902.14.45, specifically covers certain women's footwear that are designed with open toes or heels and are composed of 10 percent or more by weight of rubber or plastics. A key characteristic is that the uppers are made from textile materials, but with a significant component of sheepskin. Specifically, at least 30 percent of the external surface area of the uppers must be sheepskin, including any reinforced or accessory sheepskin parts as defined by note 4(a) to chapter 64. The outer soles of this footwear must be made of rubber or plastics, and crucially, they cannot have textile materials as the primary component in contact with the ground. This exclusion prevents classification under certain other provisions (as per additional U.S. note 5 to chapter 64).

This classification is part of Chapter 99, which deals with temporary legislation and modifications, often relating to trade agreements or specific import restrictions. Unlike the broad categories in the earlier chapters (e.g., live animals), this HTS code targets a very specific type of finished good. Its precise material composition and construction features differentiate it from general footwear classifications found in Chapters 64. The intent of this temporary provision is to create a distinct classification for these particular women's shoes, likely due to specific trade policy considerations.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification is final based on meeting all the detailed criteria outlined in the description: women's footwear, open toe/heel, significant rubber/plastic content, textile uppers with substantial sheepskin, and specific outer sole construction. Importers must carefully verify all these physical and material characteristics to ensure correct application of this specific tariff provision.