6402.99.08.00 - 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 code, 6402.99.08.00, designates footwear specifically designed for protective purposes, intended to be worn over existing footwear or as a substitute. The primary function of this footwear is to shield the wearer from environmental hazards such as water, oil, grease, chemicals, or adverse weather conditions like extreme cold or inclement precipitation. The materials of the outer sole and upper are exclusively rubber or plastics, aligning with the broader heading 6402.

Within the "Other footwear" category under 6402.99, this subcategory is distinguished by the inclusion of a protective metal toe-cap. This is a key distinguishing feature from other "Other" classifications within the same level that may lack this specific safety feature. The presence of a metal toe-cap implies a requirement for impact or crush protection, typical for work boots or specialized industrial footwear.

As this classification represents a leaf node, there are no further subcategories. Therefore, the focus shifts to specific examples and classification rules. Goods falling under this code would include items such as waterproof overshoes with steel toes, chemical-resistant boots with reinforced toe protection, or insulated work boots designed for extreme cold with integrated metal toe caps. The crucial elements for classification are the protective intent, the rubber or plastic construction, and the presence of the metal toe-cap.