6402.99.27.90 - Other

This HTS classification, 6402.99.27.90, pertains to "Other" footwear that does not fall into the more specific subdivisions within its parent category. Specifically, it covers footwear with outer soles and uppers made of rubber or plastics, where the external surface area of the upper is more than 90% rubber or plastic. Crucially, it excludes footwear with a foxing or foxing-like band applied or molded at the sole and overlapping the upper, as well as footwear designed for protection against water, oil, grease, chemicals, cold, or inclement weather.

Within the broader category of "Other footwear with outer soles and uppers of rubber or plastics," this specific subheading distinguishes itself by its residual nature. It is intended for items that meet the general criteria of rubber or plastic footwear but do not fit into more narrowly defined subheadings, such as those for men or women. Unlike its sibling categories (6402.99.27.30 for men and 6402.99.27.60 for women), this classification does not consider the intended wearer's gender.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification hinges on a thorough examination of the physical characteristics and intended use of the footwear. Examples within this category would include casual sandals, flip-flops, and other open-toed footwear made entirely or predominantly of molded plastics, where the design and construction do not align with any of the excluded specifications. The primary classification drivers remain the material composition of the outer sole and upper, the proportion of rubber or plastic on the upper's external surface, and the absence of specific features like foxing bands or protective design elements.