6406.10.72.00 - Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials

This HTS code, 6406.10.72.00, specifically classifies uppers for footwear where less than 50 percent of the external surface area is composed of textile materials. This includes any accompanying leather, rubber, or plastic accessories or reinforcements as outlined in Note 4(a) to Chapter 64. Essentially, it covers shoe uppers that are predominantly made of non-textile components, such as leather, synthetic leather, or plastic, even if minor textile elements are present.

The distinction between this category and its sibling, 6406.10.77.00 ("Other"), lies in the precise material composition of the external surface area. While both fall under "Other" uppers and parts thereof, this specific code is for those uppers where the non-textile components constitute the majority (more than 50%) of the external surface. This differs from the sibling, which would capture any remaining "other" uppers that do not meet the specific percentage criteria of this code.

As this is a leaf node, there are no further subcategories. Therefore, classification under 6406.10.72.00 hinges on a careful assessment of the external surface area composition. For practical classification, importers should be prepared to provide evidence detailing the materials and their respective surface area contributions to confirm that the textile component is indeed less than 50 percent. Examples might include athletic shoe uppers primarily constructed from synthetic leather with minimal mesh textile panels.