9902.14.50 - Footwear for men or women, with outer soles of rubber or plastics and uppers of textile materials, not covering the ankle, valued over $12/pair, incorporating a protective toe cap of materials other than metal (provided for in subheading 6404.19.90)

This HTS category, 9902.14.50, specifically addresses temporary legislation and modifications for a particular type of footwear. It covers men's or women's footwear characterized by outer soles made of rubber or plastics and textile uppers that do not extend over the ankle. A key defining feature of this classification is its value; the footwear must be valued at over $12 per pair. Furthermore, these shoes must incorporate a protective toe cap made from materials other than metal. This specific tariff provision is invoked under Chapter 99, which pertains to temporary measures, trade agreement proclamations, and restrictions enacted under Section 22 of the Agricultural Adjustment Act.

Unlike the broader categories in Section 01, which deal with live animals, HTS 9902.14.50 focuses entirely on a niche import restriction for a specific type of consumer good. The existence of this temporary classification highlights a particular trade policy or concern regarding the importation of this type of footwear, distinguishing it from general footwear classifications found elsewhere in the HTS. The parent context within Chapter 99 signifies that this is not a permanent tariff line but rather a dynamic provision subject to periodic review and amendment based on trade policy objectives.

As HTS 9902.14.50 is a leaf node, it does not have subcategories. This means that any product meeting the detailed description provided—footwear for men or women with rubber or plastic soles and textile uppers, not covering the ankle, valued over $12/pair, and featuring a non-metal protective toe cap—will be directly classified under this specific provision as long as the temporary legislation remains in effect. The classification relies on a precise combination of material composition, construction, value, and intended protective features, all subject to the rules and conditions outlined in the accompanying temporary legislation.