6401.92 - Covering the ankle but not covering the knee:
Sub-classifications
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6401 9230 00
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6401 9260 00Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined 🖩
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6401 9290
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Overview
This HTS category, 6401.92, specifically encompasses waterproof footwear where the outer soles and uppers are constructed from rubber or plastics. A key defining characteristic is that the uppers are not permanently attached to the sole through methods like stitching, riveting, nailing, screwing, or similar assembly processes. The footwear in this category covers the ankle but does not extend up to or over the knee.
Compared to its sibling category, 6401.99, which is also designated as "Other," category 6401.92 is more narrowly defined by the specific height of the footwear, requiring it to cover the ankle but not the knee. Category 6401.99 would encompass other waterproof footwear meeting the general material and construction criteria of 6401 but not fitting the specific ankle-to-below-the-knee profile of 6401.92.
Within this category, subcategories further refine the classification. For instance, 6401.92.30.00 specifically identifies ski-boots and snowboard boots that meet these criteria. The existence of an "Other" subcategory indicates that there are further distinctions or specific types of footwear that fall under the general description of 6401.92 but are not as specialized as ski or snowboard boots, requiring additional detail for precise classification.