6403.19.40 - Other
Sub-classifications
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6403 1940 30
Overview
This HTS category, 6403.19.40, encompasses "Other" sports footwear that falls under the broader classification of sports footwear with outer soles of rubber, plastics, leather, or composition leather, and uppers of leather. This designation is for sports shoes not specifically categorized elsewhere within the sports footwear subheadings. Crucially, these are athletic shoes designed for sport-specific activities but do not fit into more precise descriptions like golf shoes, which are classified under the sibling category 6403.19.30.
The distinction lies in the level of specificity. While 6403.19.30 is exclusively for golf shoes, 6403.19.40 serves as a residual category for a variety of other leather-uppered sports footwear. This can include, but is not limited to, training shoes, running shoes, tennis shoes, basketball shoes, and other athletic footwear where the primary function is sport participation, and the upper is predominantly constructed from leather.
This category is further divided to provide more granular classification. The subcategories, 6403.19.40.30 (With pigskin uppers) and 6403.19.40.90 (Other), are designed to differentiate based on the specific type of leather used for the shoe's upper. This material distinction is a critical factor in customs classification, allowing for more accurate tariff application and trade statistics.