waterproof leather upper (provided for in subheading 6403.91.60) Free No change No change On or before 12/31/2025 . 12414. Men's leather upper footwear, San Crispino construction, valued over $32/pair Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading: 9902.34.40 Footwear for men, with uppers of leather (other than pigskin) and outer soles 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), valued over $32/pair, covering the ankle but not covering the knee