6403.91.60 - For men, youths and boys

This HTS subheading, 6403.91.60, encompasses footwear designed for men, youths, and boys that meets the criteria of covering the ankle and featuring outer soles of rubber, plastics, leather, or composition leather with uppers made of leather. This classification applies to a broad range of leather footwear intended for this demographic, excluding specialized work footwear which is detailed in a subordinate category.

The distinction between this subheading and its sibling, 6403.91.90, lies solely in the intended wearer. While 6403.91.60 is specifically for men, youths, and boys, 6403.91.90 is designated for footwear falling under the same structural and material classifications but intended for other persons, such as women or girls. Therefore, the physical characteristics and construction of the footwear remain consistent across these closely related sibling nodes, with the determinant factor being the gender or age group for whom the footwear is designed.

Further refinement within this category is achieved through its subcategories. Specifically, 6403.91.60.10 isolates "Work footwear," indicating that any leather footwear designed and constructed for specialized labor or protective purposes is classified there. The remaining, un-numbered "Other" subcategory serves as a residual classification for all other men's, youths', and boys' ankle-covering leather footwear that does not qualify as specialized work footwear, thereby ensuring comprehensive coverage within the broader classification structure.