9902.14.36

HS 编码 9902.14.36（）在美国税则中对应"Sports footwear for men, with outer soles of rubber or plastics and uppers of textile materials, valued over $20/pair, other than ski boots, cross country ski footwear and snowboard boots; 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 is imparted by the use of a laminated textile and has 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 6404.11.90)"。美国海关对该编码商品征收最惠国税率 (MFN) 14.9%、第二栏税率 No change。