6406.10.45.00 - Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather 🖩

This HTS category, 6406.10.45.00, specifically covers formed uppers and parts thereof that are not suitable to be finished into footwear. The defining characteristic is that over 90 percent of their external surface area is composed of rubber or plastics. Crucially, these articles must not meet either of two conditions: either having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, or being designed for wear over or in lieu of other footwear for protection against water, oil, grease, chemicals, or inclement weather. This means the items are essentially rubber or plastic uppers that cannot be readily converted into standard footwear or are not intended for protective footwear applications as defined.

The primary distinction of this category from its sibling, 6406.10.50.00 (Other), lies in the specific material composition and intended use. While sibling categories might encompass other formed uppers or parts that do not meet the strict 90% rubber/plastic surface area criteria or possess different design features, this classification focuses solely on those with a substantial rubber or plastic composition and a clear exclusion from standard or protective footwear finishing.

As a leaf node, 6406.10.45.00 does not have further subdivisions. Therefore, classification within this code is definitive based on the presence of a formed upper or part, its external surface area being over 90% rubber or plastics, and the absence of foxing or protective footwear design features. Examples would include components of specialized industrial or sporting items that resemble uppers but are not intended to be integrated into finished footwear or used as protective footwear.