# HTS 9902.14.44: Footwear (other than footwear for men) with outer soles of rubber or plastics and uppers of textile materials other than vegetable fibers, with open toes or open heels, having uppers in which at least 30 percent of the external surface area (including any sheepskin accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is sheepskin and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to chapter 64 (provided for in subheading 6404.19.37)

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

## Duty rates

- **General (MFN) rate:** 10.0%
- **Special / FTA rate:** No change
- **Column 2 rate:** No change
- **Corpus rank:** #1434 of 6827 among dutiable tariff lines
- **Percentile among ad-valorem lines:** 89th of 13,544 rated lines

## Classification path

- **Section XXII:** [Special Classification Provisions](https://plaintariff.com/section/xxii-special-classification-provisions)
- **HTS code:** 9902.14.44

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*Source: U.S. International Trade Commission Harmonized Tariff Schedule. HTML canonical: https://plaintariff.com/heading/99021444-footwear-other-than-footwear-for-men-with-outer-soles-of-r*