9902.14.46 - Footwear (other than 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, 9902.14.46, is highly specific and addresses a particular type of footwear that falls under temporary legislation or modification. It covers men's or youth's footwear (excluding women's) with open toes or heels. Key material requirements include at least 10% rubber or plastic by weight in the overall construction, textile uppers, and notably, sheepskin comprising at least 30% of the external surface area of the uppers, including any reinforcements. The outer soles must be made of rubber or plastics, and critically, not be composed of textile materials that constitute the primary surface area in contact with the ground. This classification is intended for specific footwear that meets these detailed material and construction criteria, often subject to fluctuating trade policies.

Given its position within Chapter 99, which deals with temporary legislation and modifications, this category is distinct from the standard, permanent classifications found in Chapters 1 through 97. Unlike the broader categories of footwear found elsewhere in the HTS, such as those for athletic shoes or casual footwear, 9902.14.46 is reserved for footwear that meets a precise set of material and design stipulations, often linked to specific trade agreements or import restrictions. It is crucial to differentiate this classification from other footwear categories by carefully examining the percentage of sheepskin, the composition of the upper, the nature of the sole, and whether the footwear is designed for women.

As a leaf node within the HTS database, this classification has no further subcategories. Therefore, classification under 9902.14.46 is definitive once all the prescribed criteria are met. Importers must meticulously verify the material composition of the uppers, paying close attention to the sheepskin content and its proportion of the external surface area. Similarly, the weight percentage of rubber or plastics and the specific construction of the outer sole are critical for correct classification. This category highlights the granular detail required for import compliance, especially when dealing with items subject to specific trade policies outlined in Chapter 99.