6402.99.23 - Made on a base or platform of wood
Sub-classifications
Overview
This HTS classification (6402.99.23) pertains to footwear where the outer sole and upper are primarily constructed from rubber or plastics, and importantly, the footwear is made on a base or platform of wood. This specific sub-classification distinguishes itself from other footwear within the 6402.99 category based on the construction material of its supporting base.
Unlike sibling category 6402.99.25, which specifies a base or platform made of cork, this category is exclusively for footwear utilizing a wooden base. The broad parent category 6402.99 covers "Other" footwear with rubber or plastic soles and uppers that do not fit into more specific subheadings. Within this, 6402.99.23 further refines this by focusing on the wooden platform element, excluding footwear with a foxing or foxing-like band and those designed as protective overshoes.
The subcategories within 6402.99.23 further break down the classification based on the intended wearer. The subdivisions for "For men" (6402.99.23.30), "For women" (6402.99.23.60), and "Other" (6402.99.23.90) allow for more granular tracking and statistical purposes, catering to the diverse range of wooden platform footwear that exists.