6402.99.27.60 - For women

This HTS category, 6402.99.27.60, specifically classifies women's footwear that falls under the broader description of "other footwear with outer soles and uppers of rubber or plastics." Within this group, it further refines the classification to "other footwear," then "other," and "other" again, indicating a very specific type of product. The defining characteristic for this sub-level is that the footwear has uppers where over 90 percent of the external surface area is rubber or plastics. Crucially, this category excludes footwear with a foxing or foxing-like band, and footwear designed for protection against water, oil, grease, chemicals, or inclement weather.

The primary distinction of this category lies in its gender-specific designation. It is exclusively for footwear intended for women, differentiating it from sibling categories such as 6402.99.27.30 (For men) and 6402.99.27.90 (Other). This means that when classifying an item, the intended wearer for whom the footwear is designed is a key determining factor, alongside the material composition and construction details previously established by the higher-level HTS codes.

As this is a leaf node, there are no further subcategories branching from 6402.99.27.60. Therefore, the focus for classification is on ensuring the item meets all the preceding criteria, including being manufactured from rubber or plastic uppers covering over 90% of the external surface, not having a foxing or foxing-like band, not being protective footwear, and specifically being designed for women. Examples falling under this classification would include women's sandals, flip-flops, or slides made entirely or almost entirely of rubber or plastic, produced in one piece by molding, and not possessing any of the excluded features.