6406.20.00.00 - Outer soles and heels, of rubber or plastics

This HTS category, 6406.20.00.00, specifically enumerates outer soles and heels that are manufactured from rubber or plastics. These are components destined for footwear, and their classification hinges on both their material composition (rubber or plastic) and their function as the outermost supporting layer of the shoe's base or the heel portion. This distinction is crucial for accurate customs declarations, ensuring that these specific parts are correctly identified and not conflated with other footwear components.

It is important to differentiate this category from its siblings. While 6406.10 covers uppers and parts thereof (excluding stiffeners), and 6406.90 encompasses "other" parts of footwear, 6406.20.00.00 is exclusively for the distinct elements of rubber or plastic that form the sole and heel assembly. This focus on the external, load-bearing parts of the shoe's base differentiates it from the more general "uppers" or the residual "other" categories, ensuring precise tariff application based on the specific function and material of the component.

As a leaf node within the HTS structure, 6406.20.00.00 does not have further subdivisions. Therefore, the classification hinges entirely on the material (rubber or plastic) and the function (outer sole or heel). This means that any detachable or integrated outer sole or heel made from these specific materials, regardless of whether it is attached to the upper or intended for attachment, falls directly under this heading. Examples include pre-formed rubber soles for athletic shoes, plastic heels for dress shoes, or rubber outsoles for boots.