9902.14.48 - House slippers with outer soles of rubber or plastics and uppers of textile materials other than vegetable fibers, valued over $6.50 but not over $12/pair, such 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 6404.19.87)

This HTS code, 9902.14.48, falls under Chapter 99 of the Harmonized Tariff Schedule, which designates temporary legislation and modifications. Specifically, this subheading applies to house slippers that meet a precise set of criteria. The slippers must feature outer soles made of rubber or plastics, with uppers constructed from textile materials, excluding vegetable fibers. Furthermore, a key determinant for classification under this code is the value of the slippers, which must be greater than $6.50 per pair but not exceeding $12.00 per pair. An additional, specific technical requirement pertains to the outer sole's construction, stating that textile materials on the sole should constitute the greatest surface area in contact with the ground, but are not to be considered under the provisions of Additional U.S. Note 5 to Chapter 64.

While Chapter 99 itself covers a broad range of temporary tariff provisions, this particular subheading carves out a niche for a specific type of footwear based on its material composition, construction, and value. It is important to distinguish this from the permanent classifications found in Chapters 64 and other chapters that might cover footwear. The "temporary legislation" aspect of Chapter 99 signifies that this classification may be subject to change and is not a permanent tariff treatment.

As a leaf node within the HTS, 9902.14.48 does not have further subdivisions. This means that all goods meeting the detailed description outlined above are classified directly under this code without further breakdown. Therefore, classification professionals must carefully verify all criteria—outer sole material, upper material, value, and the specific condition regarding the outer sole's textile components—to ensure accurate application of this temporary tariff provision.