HTS code 9902.14.13 covers "Protective active footwear for women, with outer soles and uppers of rubber or plastics, not covering the ankle, which provides protection against water that is imparted by the use of a laminated textile fabric and with 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; the forgoing footwear valued over $26/pair (provided for in subheading 6402.99.32)" under the US Harmonized Tariff Schedule. This is the official duty rate charged by US Customs when this product is imported into the United States, sourced directly from the U.S. International Trade Commission and refreshed daily.