6402.91.40.05 - Work footwear

This HTS classification, 6402.91.40.05, specifically identifies "Work footwear" designed for men. These are shoes where the outer sole and upper are primarily constructed from rubber or plastics. The key characteristic is that these items cover the ankle and fall under the broader category of "other" footwear. Crucially, the majority of the external surface area of the upper (over 90%) must be rubber or plastics, with specific exceptions outlined in the chapter notes, such as footwear with a foxing band or certain types of waterproof protective footwear.

This category is distinguished from its sibling, 6402.91.40.10 ("Other"), by its specific designation for work purposes. While both fall under the same general HTS structure for men's footwear covering the ankle with rubber or plastic uppers and soles, the "Work footwear" designation implies a design or construction suited for demanding work environments, often incorporating features like enhanced durability, protective toe caps (though not explicitly detailed at this level), or slip-resistant soles, beyond the general characteristics of the "Other" category.

As this is a leaf node in the HTS database, there are no further subcategories to introduce. Therefore, classification within 6402.91.40.05 relies heavily on the precise interpretation of the preceding descriptors and the specific exceptions noted within Chapter 64, ensuring that the footwear is intended for work, covers the ankle, and meets the material composition requirements for the outer sole and upper.