for women, with outer soles of rubber or plastics and uppers of leather, each with a strap that wraps around the leg above the ankle bone and includes a functional buckle, a heel height of at least 75 mm but no higher than 105 mm, valued at $12.70 or more but not over $18.70 per pair (provided for in subheading 6403.99.90) Free No change No change On or before 12/31/2025 . 12434. Men's waterproof footwear, valued over $15/pair, covering the ankle Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading: 9902.34.60 Footwear for men, with outer soles of rubber and uppers of textile materials (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), each with closed toe and closed heel, covering the ankle, lace-up, athletic type, valued over $15/pair, other than ski boots, cross country ski footwear and snowboard boots