; where such protection is imparted by the use of a laminated textile fabric, such footwear with 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 6402.91.42) Free No change No change On or before 12/31/2020 . 1280. Men's waterproof shoes with outer soles and uppers of rubber or plastic, valued over $25 per pair Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading: 9902.13.98 Footwear for men, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper, and except footwear designed to be protective that is incomplete in its condition as imported), valued over $25/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 25.4 cm, 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, but not coated, textile fabric; such footwear, if valued over $27, without openings in the bottom and/or side of the sole or covered opening in the upper designed to permit moisture vapor transport from under the foot (provided for in subheading 6402.91.50) 12.5% No change No change On or before 12/31/2020 . 1281. Men's footwear with waterproof soles, valued over $27 per pair Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading: 9902.13.99 Footwear for men, with outer soles and uppers of rubber or plastics (except vulcanized footwear and footwear with waterproof molded or vulcanized bottoms, including bottoms comprising an outer sole and all or part of the upper