6402.99.04.00 - 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 classification, 6402.99.04.00, specifically covers footwear where the external surface area of the upper is overwhelmingly comprised of rubber or plastics, exceeding 90%. This broad category encompasses a wide range of footwear styles, including athletic shoes, casual footwear, and certain types of boots, as long as they meet the material composition criteria for the upper. It is important to note the exclusions: footwear with a foxing or foxing-like band applied or molded at the sole that overlaps the upper, and footwear designed specifically for protective wear against water, oil, grease, chemicals, or inclement weather, are classified elsewhere.

At this specific level of classification, the key differentiator for 6402.99.04.00 from its sibling "Other footwear" within the broader "Other" category is the explicit requirement for over 90% of the upper's external surface area to be rubber or plastics. This distinguishes it from footwear with a lesser proportion of these materials in the upper, or where other materials like textiles or leather constitute a more significant portion of the upper's exterior.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification under 6402.99.04.00 is definitive once the primary criteria regarding the upper material composition (over 90% rubber or plastics) and the exclusion criteria (foxing bands, protective weather/chemical gear) are met. Practical classification will focus on accurately assessing the external surface area percentage of the upper composed of rubber or plastics, and ensuring the footwear does not fall under the specified exclusions.