9902.14.45

HS 编码 9902.14.45（）在美国税则中对应"Footwear 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)"。美国海关对该编码商品征收最惠国税率 (MFN) 34.6%、第二栏税率 No change。