6404.19.39.40 - For men

This HTS code covers footwear specifically designed for men, where the outer sole is constructed from rubber or plastics, and the upper is made from textile materials. The classification extends to footwear that may have open toes or heels, or is of a slip-on style secured without laces or buckles. It notably excludes footwear with a foxing or foxing-like band made entirely or almost entirely of rubber or plastics that overlaps the upper. The goods in this category are distinct from those classified under 6404.19.20.

The primary distinction of this category lies in its intended user. Unlike sibling category 6404.19.39.60, which is designated for women's footwear, this code exclusively applies to men's footwear meeting the outlined material and construction criteria. Similarly, it differs from 6404.19.39.80, which encompasses "other" classifications that do not fall under either men's or women's specific designations within this particular product segment.

As this is a leaf node, there are no further subcategories. Therefore, the classification hinges on the precise determination of the footwear's intended gender use and adherence to the material composition and structural exclusions outlined at this level and its preceding parent categories. Practical classification should focus on examining the physical characteristics of the footwear, its design features, and labeling or marketing materials that indicate its intended user.