6402.99 - Other:
Sub-classifications
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6402 9904 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, 6402.99, encompasses footwear not specifically covered by preceding headings within 6402, where both the outer sole and the upper are made of rubber or plastics. This broad category is for footwear that does not extend above the ankle, distinguishing it from sibling category 6402.91 which specifically covers footwear that *does* cover the ankle. Essentially, if an article is made with rubber or plastic soles and uppers, and it's not specifically a sports shoe, a waterproof boot, or an ankle-covering item, it will likely fall under the general "other" classification within 6402.
Within this "other" footwear classification (6402.99), further subdivisions exist to refine the classification based on specific characteristics. These subcategories are "Incorporating a protective metal toe-cap" and "Other." The former is for safety footwear designed to protect the wearer's toes, while the latter encompasses all remaining footwear that meets the general criteria of 6402.99 but does not include a metal toe-cap. This allows for a more precise classification of general-purpose footwear made from rubber or plastics.