6405.10.00 - With uppers of leather or composition leather

HTS code 6405.10.00 specifically classifies footwear where the primary material of the upper is either leather or composition leather. This category encompasses a broad range of footwear types, including but not limited to boots, shoes, sandals, and slippers, provided their upper construction meets the specified material criteria. This classification is crucial for distinguishing these items from other types of footwear classified under the same heading but made from different upper materials.

This category is differentiated from its siblings by the defining characteristic of the upper material. HTS code 6405.20 covers footwear with uppers made of textile materials, while 6405.90 encompasses all other footwear not otherwise specified within heading 6405, which may include uppers made from rubber, plastics, or other non-textile, non-leather materials. Therefore, the presence and composition of leather or composition leather in the footwear's upper is the definitive factor for classification under 6405.10.00.

Within HTS code 6405.10.00, further subdivisions exist to provide more granular classification based on the intended wearer. The subcategories 6405.10.00.30, 6405.10.00.60, and 6405.10.00.90 distinguish footwear designed for men, women, and other classifications (such as children's or unisex footwear), respectively. These distinctions allow for more precise tracking and statistical reporting of imported and exported footwear within this specific leather-uppered category.