6406.10.77.00 - Other (369)

This HTS category, 6406.10.77.00, specifically covers "Other" uppers and parts thereof, other than stiffeners, of cotton, that do not fall under the preceding subcategory. It serves as a residual classification for cotton uppers and components of footwear that possess characteristics not explicitly defined elsewhere within the 6406.10.77 series. The inclusion of "Other" indicates that this code is intended for items that meet the general criteria of being cotton uppers or parts thereof but lack the specific material composition or external surface area attributes designated for more precise classification.

It is crucial to distinguish this category from its sibling, HTS 6406.10.72.00. The sibling category is designated for uppers where less than 50 percent of the external surface area is composed of textile materials, including any leather, rubber, or plastics accessories or reinforcements. Consequently, HTS 6406.10.77.00 is for cotton uppers and parts where the textile (cotton) content constitutes 50 percent or more of the external surface area, or where the external surface area is primarily textile without specific mention of the percentage. This distinction hinges on the dominant material contributing to the external appearance and structure of the upper.

As this node is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification within HTS 6406.10.77.00 relies on a comprehensive understanding of the parent category's scope, which encompasses all parts of footwear, particularly uppers and their components, that are not otherwise specified. Therefore, for accurate classification, one must confirm that the article in question is indeed an upper or a part thereof, is predominantly made of cotton, and does not meet the specific criteria for the preceding sibling category.