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HTS Code · Heading 9902 · Temporary Legislation

9902.14.24

Footwear for men, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics; the foregoing other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, and other than slip-on footwear; such footwear not covering the ankle, valued $27/pair or higher, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6403.99.60)

Estimated Total Duty

37.7% from China

2.7% MFN base + 25% 301 + 10% S122. Stacked per the centralized 2026 program snapshot.

Tariff Details
HS Code
9902.14.24
Description
Footwear for men, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics; the foregoing other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, and other than slip-on footwear; such footwear not covering the ankle, valued $27/pair or higher, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a laminated textile fabric (provided for in subheading 6403.99.60)
General Duty Rate
2.7%
Unit of Quantity
Not specified
Section
Section 22
Last Updated
March 17, 2026
Tariff by Country of Origin
OriginMFN BaseStacked ProgramsEst. Total
China2.7%
301 +25%S122 +10%
37.7%
Mexico (USMCA)2.7%None2.7%
Canada (USMCA)2.7%None2.7%
Vietnam2.7%
S122 +10%
12.7%
Germany (EU)2.7%
S122 +10%
12.7%
India2.7%
S122 +10%
12.7%
South Korea2.7%
S122 +10%
12.7%
Totals are estimates. USMCA origins assume the good qualifies under rule-of-origin. Final landed cost depends on MPF, HMF, and any exclusions \u2014 run the full calculator.
All Additional Tariff Rates on This Code
Section 301 (China)
+25%
Section 122 Surcharge
+10%
Hts Special
+No change

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