I'm confused as to the difference between high back seats and low back seats with regard to KJ seat covers from Mopar.

Are these two part numbers interchangeable?

Item # 82206863 - High-back seat (2002-2004 Sport)

Item # 82206014 - Low-back seat (2002-2004 Limited & Renegade)

Thanks in advance.

No.
High back seats have the head rest integrated into the main seat and are non adjustable.
Whereas low back seats have height adjustable head rests.
So those seat covers are model specific.

Gotcha, thanks!