6402.91.40.40 - Work footwear

This HTS subcategory, 6402.91.40.40, specifically classifies women's work footwear. This encompasses a broad range of footwear designed for occupational use where durability, protection, and functionality are paramount. Examples include safety boots, construction shoes, industrial clogs, and other specialized footwear intended to withstand demanding work environments. The key defining characteristic is their intended use as protective or functional gear for various labor-intensive professions, worn by women.

This category is distinct from its sibling, 6402.91.40.50, which covers "Other" women's footwear. While both fall under the broader umbrella of women's footwear with rubber or plastic outer soles and uppers that cover the ankle and meet specific material composition criteria, this subcategory is reserved for footwear with a primary purpose as workwear. The sibling category would capture any women's footwear that covers the ankle, has rubber/plastic uppers and soles, and meets the percentage criteria, but is not specifically designed or marketed as work footwear.

As this is a leaf node in the HTS classification system, there are no further subcategories branching from 6402.91.40.40. Therefore, the focus remains on precisely identifying and classifying women's work footwear that meets all the preceding criteria, including the specific limitations regarding material composition of the upper (over 90% rubber or plastics, excluding specific reinforced or water-resistant constructions). When classifying, careful attention must be paid to the intended use and any specific safety features or design elements that denote its classification as work footwear.