# HTS 9902.14.37: Footwear for men, with vulcanized uppers of neoprene measuring 7 mm in thickness, covered with a polyester knit fleece on the interior and coated with rubber on the exterior, such footwear measuring in height (from the base of the inner sole to the top of the upper) 20.32 cm or more but not over 25.4 cm, with a cemented rubber sole; the foregoing waterproof, valued per pair at $40 or higher, with each boot having a slit in the top of upper collar designed to allow boot to be affixed to a fishing wader (provided for in subheading 6404.19.20)

> 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:** #5548 of 5979 among duty-free tariff lines

## Classification path

- **Section XXII:** [Special Classification Provisions](https://plaintariff.com/section/xxii-special-classification-provisions)
- **HTS code:** 9902.14.37

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*Source: U.S. International Trade Commission Harmonized Tariff Schedule. HTML canonical: https://plaintariff.com/heading/99021437-footwear-for-men-with-vulcanized-uppers-of-neoprene-measuri*