9902.14.24

HS 编码 9902.14.24（）在美国税则中对应"Footwear for men, with uppers of leather (other than of pigskin) and outer soles of rubber or plastics; the foregoing other than house slippers, work footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, and other than slip-on footwear; such footwear not covering the ankle, valued $27/pair or higher, 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 (provided for in subheading 6403.99.60)"。美国海关对该编码商品征收最惠国税率 (MFN) 2.7%、第二栏税率 No change。