# HTS 9902.14.05: Footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90 percent of the external surface area is rubber or plastics, made on a base or platform of wood (provided for in subheading 6402.99.23)

> Plain-language tariff reference from the USITC Harmonized Tariff Schedule on [PlainTariff](https://plaintariff.com/).

## Duty rates

- **General (MFN) rate:** Free
- **Special / FTA rate:** No change
- **Column 2 rate:** No change
- **Corpus rank:** #5531 of 5979 among duty-free tariff lines

## Classification path

- **Section XXII:** [Special Classification Provisions](https://plaintariff.com/section/xxii-special-classification-provisions)
- **HTS code:** 9902.14.05

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*Source: U.S. International Trade Commission Harmonized Tariff Schedule. HTML canonical: https://plaintariff.com/heading/99021405-footwear-with-outer-soles-and-uppers-of-rubber-or-plastics*