6401.99.80.00 - Having 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 rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper)

This HTS classification, 6401.99.80.00, specifically covers waterproof footwear where the external surface of the uppers is predominantly composed of rubber or plastics, exceeding 90 percent. Crucially, this category excludes footwear with foxing or a foxing-like band that is applied or molded to the sole and overlaps the upper. The construction method is also a defining characteristic; the uppers are not affixed to the sole through traditional methods like stitching, riveting, or screwing.

Distinguishing this category from its sibling, 6401.99.90.00, is paramount. While both fall under "Other" within the broader waterproof footwear of rubber or plastics, 6401.99.80.00 is for those with uppers primarily of rubber or plastic and without the specific foxing band construction. The sibling category would encompass other types of waterproof footwear with rubber or plastic uppers that do not meet the specific material and construction criteria of 6401.99.80.00.

As a leaf node, this classification represents a specific endpoint in the HTS structure. Therefore, practical examples that fall under this code would include certain types of waterproof boots, galoshes, or clogs where the entire visible upper is molded or formed from rubber or plastic, and there is no distinct overlapping band at the sole's edge. The intent is to capture footwear where the rubber or plastic upper forms the vast majority of the external surface and is integrated with the sole through a process other than conventional assembly.