6403.99.40.35 - With pigskin uppers

This HTS classification, 6403.99.40.35, specifically covers footwear with outer soles of rubber, plastics, leather or composition leather, and uppers of leather, where the upper construction features pigskin. These are generally considered "other" footwear within the broader category of leather footwear, falling under the "other" subheadings at the 6-digit, 8-digit, and 10-digit levels, and specifically designated as "welt footwear" for men. The defining characteristic for this particular classification is the use of pigskin as the primary material for the shoe's upper.

Distinguishing this classification from its sibling, 6403.99.40.55 ("Other"), is crucial. While both fall under the general umbrella of "other" footwear for men with leather uppers, this specific code is precisely defined by the presence of pigskin. The sibling category would encompass men's welt footwear that has leather uppers but does not meet the specific pigskin requirement, potentially including other types of leather or multi-material uppers that are not pigskin. Therefore, the material composition of the upper is the key differentiator.

As this is a leaf node in the HTS structure, there are no further subdivisions within 6403.99.40.35. Classification at this level is final, and the goods are identified solely by their construction (welt footwear), intended wearer (men's), outer sole material, and the specific material of the upper (pigskin). Importers and exporters must ensure their goods meet all these criteria to correctly apply this classification.