6404.20.40 - Valued over $2.50/pair

This HTS category encompasses footwear characterized by an outer sole made of leather or composition leather, and an upper constructed from textile materials. Specifically, this classification applies when the footwear meets the following material composition criteria: not over 50 percent by weight of rubber or plastics, and not over 50 percent by weight of textile materials and rubber or plastics combined, with at least 10 percent by weight being rubber or plastics.

The distinguishing factor for this category, compared to its sibling 6404.20.20, lies in the value of the footwear. This classification specifically applies to footwear valued at *over* $2.50 per pair. The sibling category, 6404.20.20, covers similar footwear but is exclusively for items valued at $2.50 per pair or less.

Further subdivisions within this category exist to differentiate footwear based on its intended user. The subcategories include 6404.20.40.30 for men's footwear, 6404.20.40.60 for women's footwear, and 6404.20.40.90 for all other footwear not specifically classified as men's or women's. These subdivisions allow for more precise statistical tracking and potential duty rate application based on the gender-specific design or intended market.