6403.99.40.10 - For men

This HTS classification, 6403.99.40.10, specifically covers men's footwear where the outer sole is constructed from rubber, plastics, leather, or composition leather, and the upper is made of leather. Within the broader category of "Other footwear," which encompasses items not specifically detailed in preceding subheadings, this particular code is designated for "Work footwear." This implies a focus on durability, protection, and functionality intended for occupational use.

This category is distinguished from its sibling, 6403.99.40.20, which is designated as "Other." While both fall under the general "Other" category at this level, the distinction lies in the intended purpose. This subheading is for footwear designed for labor or demanding work environments, whereas the sibling subheading would capture men's leather-uppered, non-rubber/plastic/leather-soled footwear that is not specifically work-oriented.

As this is a leaf node, there are no further subcategories. Therefore, the classification is final for men's leather-uppered work footwear with outer soles of rubber, plastics, leather, or composition leather. Classification within this specific code hinges on the material composition of the upper and sole, combined with the explicit designation of the footwear as being intended for work purposes, often evidenced by features such as reinforced toe caps, slip-resistant soles, or protective elements.