6403.91.60.40 - Other

This HTS category, 6403.91.60.40, specifically covers "Other" footwear for men, youths, and boys that have outer soles of rubber, plastics, leather, or composition leather and uppers of leather. The footwear in this classification is characterized by covering the ankle and does not fall into more specific sub-classifications within the broader categories of tennis shoes, basketball shoes, gym shoes, or training shoes. Essentially, it serves as a residual category for men's leather-uppers footwear that extends over the ankle.

To distinguish this category from its sibling, 6403.91.60.30, it is important to note that the sibling category specifically addresses footwear with pigskin uppers. Therefore, HTS code 6403.91.60.40 is for all other men's leather-uppers footwear that covers the ankle, excluding those specifically made with pigskin uppers. This distinction relies on the precise material composition of the upper portion of the shoe.

As this is a leaf node in the HTS classification, there are no further subcategories that subdivide this particular entry. Classification decisions at this level will depend on whether the footwear meets the general criteria of having leather uppers, an outer sole of rubber, plastics, leather, or composition leather, covering the ankle, and being intended for men, youths, or boys, while not fitting into more narrowly defined categories like specific sports footwear or footwear with pigskin uppers.