6402.99.27 - Sandals and similar footwear of plastics, produced in one piece by molding

This HTS category, 6402.99.27, specifically classifies sandals and similar footwear that are entirely produced in one piece through a molding process, with the primary materials for both the outer sole and the upper being rubber or plastics. The description highlights footwear that is not more complex in construction, such as those with sewn components or separate sole attachments beyond the inherent molding process.

Within the broader classification of "Other footwear with outer soles and uppers of rubber or plastics," this subcategory, 6402.99.27, is distinct from its sibling category, 6402.99.31, which would encompass other types of footwear not fitting the specific "molded in one piece" criterion. This ensures that footwear manufactured through a single molding operation is appropriately segregated for accurate tariff assessment.

The subcategories within 6402.99.27 further refine the classification based on the intended user of the footwear. These include distinct categories for men's (6402.99.27.30), women's (6402.99.27.60), and other (6402.99.27.90) footwear. This detailed breakdown allows for specific trade data collection and facilitates differentiated duty rates or statistical tracking where applicable.