6402.99.23.90 - Other

This classification specifically covers footwear where the outer sole and upper are predominantly constructed from rubber or plastics. Within the broader category of "Other footwear," this subheading applies to items that are not specifically men's or women's footwear and are not footwear with a foxing or foxing-like band, nor footwear designed for protective purposes against water, oil, grease, chemicals, or inclement weather. The key defining characteristic here is the material composition and the absence of the specified exceptions.

Unlike the sibling categories for "Men" (6402.99.23.30) and "Women" (6402.99.23.60), this subcategory, "Made on a base or platform of wood," is distinguished by its construction method and material of the base. Specifically, these are footwear items that incorporate a distinct base or platform made from wood, upon which the rubber or plastic upper and sole assembly is affixed or integrated. This focus on the wooden base differentiates them from other types of footwear classified under 6402.99.23.

As a leaf node, this category does not have further subcategories. Therefore, classification within 6402.99.23.90 relies on ensuring that the footwear meets all preceding criteria: an outer sole and upper of rubber or plastics, falling under the general "other footwear" designation, not specifically for men or women, and not fitting into the excluded protective footwear types or those with foxing bands. The defining element for this specific classification is the presence of a wooden base or platform as a fundamental component of the footwear's construction.