6402.99.12.00 - Valued not over $3/pair

This HTS classification, 6402.99.12.00, pertains to footwear with outer soles and uppers made of rubber or plastics. Specifically, it covers "other" footwear that incorporates a protective metal toe-cap and falls into the "other" subcategory, meaning it is not otherwise specified within broader classifications of rubber or plastic footwear. The defining characteristic for this specific subclassification is its valuation, where each pair is valued at not exceeding $3.

This category is distinguished from its sibling categories primarily by its price point. HTS codes 6402.99.16.00, 6402.99.19.00, and 6402.99.21.00 all cover footwear with protective metal toe-caps that are valued at higher price tiers ($3 to $6.50, over $6.50 to $12, and over $12 per pair, respectively). Therefore, the crucial differentiating factor for 6402.99.12.00 is that the merchandise must be valued at $3 or less per pair to be classified here.

As this classification is a leaf node, there are no further subcategories. The classification decision at this level relies heavily on the physical characteristics of the footwear (rubber/plastic upper and sole, metal toe-cap) and its declared customs value per pair. Accurate valuation is therefore paramount for correct classification within this section of the HTS.