6403.40.30 - Welt footwear

This HTS subheading, 6403.40.30, specifically designates "Welt footwear" that incorporates a protective metal toe-cap. Welt construction is a method of attaching the upper to the sole of a shoe, often resulting in a durable and repairable shoe. The presence of a metal toe-cap signifies that these are safety footwear designed to protect the wearer's toes from impact or compression hazards. This category falls under the broader classification of footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, which are further categorized by the presence of a protective metal toe-cap.

This classification is distinct from its sibling category, 6403.40.60.00, which covers "Other" footwear incorporating a protective metal toe-cap but not of the welt construction method. Therefore, the key differentiator here is the specific construction technique employed in the footwear's assembly. Goods classified under 6403.40.30 must meet both the requirement of a metal toe-cap and the welt method of shoe construction.

Within this subheading, further distinctions are made to provide more granular classification. Subcategory 6403.40.30.30 covers such welt footwear with pigskin uppers, while 6403.40.30.90 encompasses all other welt footwear with a protective metal toe-cap not specifically classified under pigskin uppers. These subdivisions allow for precise identification based on the material of the shoe's upper, facilitating accurate tariff assessment.