6406.10.60.00 - Of rubber or plastics

This HTS category, 6406.10.60.00, specifically covers the uppers and parts of uppers, excluding stiffeners, that are constructed from rubber or plastics. This encompasses a wide range of components for footwear, such as the main body of the shoe that encloses the foot, as well as individual panels, overlays, and decorative elements made from these materials. The key defining characteristic is the primary external surface material being rubber or plastic.

It is crucial to distinguish this category from its siblings based on material composition. For instance, HTS code 6406.10.65.00 applies to uppers and parts thereof made primarily of leather, while HTS code 6406.10.70.00 is for those where over 50% of the external surface area is leather, even with textile components. Therefore, if an upper is predominantly made of rubber or plastic, it falls under this specific classification, regardless of any minor leather accessories.

As this is a leaf node within the HTS structure, there are no further subcategories to explore. Classification within 6406.10.60.00 is definitive once the material criterion of rubber or plastics for the uppers or their parts has been established, and it is not otherwise classifiable under more specific material-based sibling categories. This ensures that all footwear uppers not primarily made of leather are correctly categorized.