6402.91 - Covering the ankle:
Sub-classifications
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6402 9105 00Having 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 and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) 🖩
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Overview
This HTS category, 6402.91, specifically covers footwear where the outer sole and upper are made of rubber or plastics, and which extend to cover the ankle. This includes a wide range of athletic shoes, boots, and casual footwear designed for protection and support extending above the ankle bone. The key defining characteristic is the ankle-covering design, differentiating it from lower-cut footwear within the broader 6402 heading.
Unlike its sibling category 6402.99 ("Other"), which encompasses footwear not covering the ankle, 6402.91 is strictly for ankle-covering styles. When classifying, the critical factor is the height of the footwear relative to the ankle bone.
Within 6402.91, there are two further subdivisions. The first pertains to footwear incorporating a protective metal toe-cap, often found in work boots or safety shoes. The second subdivision, "Other," captures all remaining ankle-covering footwear made with rubber or plastic uppers and soles that do not include a protective metal toe-cap.