# HTS 9902.14.27: Footwear for women, 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); such footwear not covering the ankle, valued $29/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 is imparted by the use of a laminated textile and has 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)

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

## Duty rates

- **General (MFN) rate:** 2.9%
- **Special / FTA rate:** No change
- **Column 2 rate:** No change
- **Corpus rank:** #5734 of 6827 among dutiable tariff lines
- **Percentile among ad-valorem lines:** 57th of 13,544 rated lines

## Classification path

- **Section XXII:** [Special Classification Provisions](https://plaintariff.com/section/xxii-special-classification-provisions)
- **HTS code:** 9902.14.27

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*Source: U.S. International Trade Commission Harmonized Tariff Schedule. HTML canonical: https://plaintariff.com/heading/99021427-footwear-for-women-with-uppers-of-leather-other-than-of-pi*