HTS Code · Heading 9902 · Temporary Legislation
Footwear for other persons, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics (other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like and other than slip-on footwear), not covering the ankle, valued $18/pair or higher; such footwear 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; the foregoing other than footwear for women either (i) valued over $27 per pair, or (ii) if valued over $20/pair, having openings in the bottom and/or side of the sole, or covered openings in the upper above the sole unit, or a combination thereof, designed to vent moisture (provided for in subheading 6403.99.90)
Estimated Total Duty
43.5% from China
8.5% MFN base + 25% 301 + 10% S122. Stacked per the centralized 2026 program snapshot.
| Origin | MFN Base | Stacked Programs | Est. Total |
|---|---|---|---|
| China | 8.5% | 301 +25%S122 +10% | 43.5% |
| Mexico (USMCA) | 8.5% | None | 8.5% |
| Canada (USMCA) | 8.5% | None | 8.5% |
| Vietnam | 8.5% | S122 +10% | 18.5% |
| Germany (EU) | 8.5% | S122 +10% | 18.5% |
| India | 8.5% | S122 +10% | 18.5% |
| South Korea | 8.5% | S122 +10% | 18.5% |