6402.91.05.00 - 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 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) 🖩

This HTS category, 6402.91.05.00, specifically classifies footwear that covers the ankle, incorporates a protective metal toe-cap, and has uppers where over 90 percent of the external surface area is made of rubber or plastics. Crucially, these items are distinct from footwear with foxing or foxing-like bands applied at the sole overlapping the upper. Furthermore, they exclude footwear designed as protective gear against water, oil, grease, chemicals, or inclement weather, even if made of rubber or plastics.

The differentiating factor within the "Other footwear: Covering the ankle" level is the inclusion of a protective metal toe-cap. While other footwear at this level might cover the ankle and be constructed from rubber or plastics, the presence of this specific safety feature is what directs classification to this sub-category. The "Other" sibling category at this level would encompass ankle-covering footwear made of rubber or plastics that *do not* have a protective metal toe-cap.

As this is a leaf node within the HTS classification system, there are no further subdivisions. Therefore, the classification for goods falling under 6402.91.05.00 hinges entirely on the presence of the protective metal toe-cap, the ankle-covering design, and the specified rubber or plastic content of the upper, while excluding the mentioned exceptions related to sole construction and protective weather gear. Examples would include certain work boots or safety footwear that meet these material and design criteria.