6402.91.50.10 - Work footwear

This HTS subcategory, 6402.91.50.10, specifically classifies "Work footwear" that are designed to be worn over, or in lieu of, other footwear for protective purposes. These items are characterized by their outer soles and uppers made of rubber or plastics, and they cover the ankle. The primary function of this footwear is to shield the wearer's feet and lower legs from hazards such as water, oil, grease, chemicals, or extreme weather conditions encountered in industrial, agricultural, or other demanding work environments.

Distinguishing this category from its sibling, 6402.91.50.20 ("Other"), is crucial. While both are other footwear covering the ankle, made of rubber or plastics, and not specifically designed as protective footwear against water, oil, etc., 6402.91.50.10 is exclusively for footwear with a designated protective purpose for work. The "Work footwear" designation implies specific design features, materials, and construction that prioritize safety and durability in occupational settings, whereas the "Other" category would encompass protective footwear not specifically intended for work or lacking the specialized protective features.

As a leaf node, 6402.91.50.10 does not have further subcategories. Therefore, classification into this code relies on fulfilling all the preceding criteria: the footwear must have outer soles and uppers of rubber or plastics, cover the ankle, fall under the "other" classifications at the 10-digit level, and be specifically designed as protective work footwear against the aforementioned elements. Examples include heavy-duty rubber boots for construction sites, chemical-resistant boots for laboratories, or insulated boots for cold weather agricultural work.