6401.92.90 - Other
Sub-classifications
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6401 9290 30
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6401 9290 60
Overview
This HTS classification covers waterproof footwear that extends to cover the ankle but does not reach the knee. The defining characteristic is that the outer soles and uppers are constructed from rubber or plastics. Crucially, the uppers are not directly attached to the sole through traditional methods such as stitching, riveting, nailing, screwing, or plugging. This implies alternative assembly processes, such as vulcanization or heat sealing, are employed.
Within the broader category of "Other footwear: Covering the ankle but not covering the knee," this specific classification, 6401.92.90, serves as a residual category for items not meeting the specific criteria of its sibling, 6401.92.60. The sibling category is distinguished by its material composition, requiring over 90 percent of the external surface area of the sole and upper to be made of poly(vinyl chloride) (PVC), regardless of whether it is supported or lined with PVC. Therefore, HTS 6401.92.90 encompasses waterproof, ankle-covering footwear of rubber or plastic where the PVC content is less than 90 percent or where other materials are present in significant proportions.
This category is further subdivided to provide more granular classification. The subcategories are "Work footwear" (6401.92.90.30) and "Other" (6401.92.90.60). "Work footwear" would include items designed for specific occupational uses, often incorporating protective features. The "Other" subcategory serves as a residual for all remaining waterproof, ankle-covering rubber or plastic footwear that does not fall under the "Work footwear" designation.