Base
HTS 9902.14.45Chapter 40

HTS 9902.14.45Footwear for women, with open toes or open heels, containing 10 percent or more by weight of rubber or plastics, with uppers of textile materials and 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; the foregoing with outer soles of rubber or plastics and not 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 6404.19.39) Duty Rate & Import Guide

Rubber · Updated daily from USITC

Duty Rates

General

34.6%

Special

No change

Column 2

No change

Preferential Rates Available

Trade Agreement Eligibility

CUSMAKORUS

Notes

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Trade Intelligence

Data compiled from USITC HTS · As of 2026-06-22 · Updates daily

Forced Labor

CBP has 1 active Withhold Release Order(s) affecting goods in this commodity category. Shipments may be detained at the border pending proof of supply chain compliance.

Forced Labor

Withhold Release Orders

CBP has issued Withhold Release Orders affecting goods in this commodity category. Shipments may be detained at the border.

Shenyang New Life Rubber Factory, a/k/a Shenyang Xingsheng (or Xinsheng) (New Life) Rubber Plant, a/k/a Shenyang No. 2 Laogai Detachment, a/k/a Shenyang Dabei Prison, a/k/a Shenyang Model PrisonActive
ChinaWRO1993-09-01

Source: CBP Withhold Release Orders Dashboard

Subheadings (1)

CodeDescriptionRate
9902.14.45Footwear for women, with open toes or open heels, containing 10 percent or more by weight of rubber or plastics, with uppers of textile materials and 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; the foregoing with outer soles of rubber or plastics and not 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 6404.19.39)34.6%
9902.14.449902.14.46