6402.99.49.40 - For men

This HTS classification, 6402.99.49.40, specifically designates footwear intended for men, falling under the broader category of other footwear with outer soles and uppers of rubber or plastics. These are items that do not fit into more precisely defined subheadings within the 6402 chapter, and are not characterized by specific materials like leather or textile for their primary outer sole and upper construction. The footwear classified here is generally not closed-heel or closed-toe, or it is a slip-on type that is held to the foot without fasteners. Crucially, it also excludes footwear with a foxing or foxing-like band made predominantly of rubber or plastic that extends over the upper.

Within the same hierarchical level, this subheading is distinguished by its explicit gender designation for men. The sibling category 6402.99.49.60 covers identical footwear but intended for women, while 6402.99.49.80 serves as a residual category for any men's or women's footwear that meets the broader criteria but is not specifically for men or women, respectively. Therefore, the key differentiating factor at this level is the intended user's gender.

As this is a leaf node in the HTS classification, there are no further subcategories. The classification is complete at this point, meaning that any footwear meeting all the preceding criteria and specifically identified as being for men will be classified under 6402.99.49.40. Examples might include certain athletic sandals or casual slip-on shoes constructed with rubber or plastic soles and uppers that do not possess the specific foxing-like band exclusion.