HTS code 9902.14.30 covers "Footwear for other persons, 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), not covering the ankle, valued $18/pair or higher; such footwear 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 includes protection against water that is imparted by the use of a laminated textile fabric; the foregoing other than footwear for women either (i) valued over $27 per pair, or (ii) if valued over $20/pair, having 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)" 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.