6401.92.60.00 - Having 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 🖩

This HTS code, 6401.92.60.00, specifically classifies waterproof footwear where both the outer sole and upper are primarily constructed from plastic (poly(vinyl chloride)). A key characteristic is that the external surface area of these components must be over 90% poly(vinyl chloride), irrespective of any internal lining or support materials, as long as those internal elements are also poly(vinyl chloride). This subcategory falls under waterproof footwear whose uppers are not assembled to the sole through traditional methods like stitching or riveting.

Distinguishing this from its sibling category, 6401.92.90 ("Other"), is the precise material composition of the upper and sole. While both are plastic waterproof footwear covering the ankle, 6401.92.60.00 mandates that over 90% of the external surface area of the sole and upper be poly(vinyl chloride). The "Other" category would encompass plastic waterproof footwear that does not meet this stringent 90% poly(vinyl chloride) threshold or has other distinguishing features not covered by the specific material rule.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification under 6401.92.60.00 relies solely on fulfilling the explicit material requirements and the preceding structural and functional definitions within Chapter 64, particularly the waterproof nature and the method of sole/upper assembly. Examples include certain types of rain boots, waterproof work boots, and protective footwear where the primary external material is clearly identifiable as poly(vinyl chloride).