6403.99.10.00 - Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap

This HTS classification, 6403.99.10.00, specifically addresses footwear constructed with outer soles of rubber, plastics, leather, or composition leather, and uppers primarily made of leather. The defining characteristic of this particular code is that the footwear is built upon a base or platform made entirely of wood. Furthermore, these items lack an inner sole and do not incorporate a protective metal toe-cap, distinguishing them from other types of protective or reinforced footwear.

While the broader category encompasses "Other footwear" made from leather uppers, this subcategory zeroes in on a very specific construction method. It differentiates itself from footwear that might have wooden elements incorporated differently or that possess features such as inner soles or metal toe caps, which would direct them to other HTS codes. The emphasis here is on the wooden base or platform as the primary structural component for the sole and the absence of specific protective features.

As this is a terminal node in the HTS, there are no further subcategories. Therefore, the classification is highly specific to the described characteristics. Importers and exporters should ensure that the footwear in question precisely matches the criteria of having a wooden base/platform, leather uppers, and the absence of both an inner sole and a metal toe-cap to correctly apply this code.