6406.90 - Other:

This HTS category, 6406.90, encompasses a broad range of articles related to footwear and protective legwear that do not fit into more specific classifications within the 6406 heading. It includes components and accessories of footwear other than uppers and outer soles/heels, as well as gaiters, leggings, and similar articles and their respective parts. The key characteristic is that these items are either parts of footwear or distinct items of legwear that serve a protective or supplementary function to the foot or leg.

Distinguishing this category from its siblings is crucial for accurate classification. While 6406.10 specifically covers uppers and their parts (excluding stiffeners), and 6406.20.00.00 pertains exclusively to outer soles and heels made of rubber or plastics, 6406.90 acts as a residual category for other footwear components and related legwear. This means it would include items such as insoles, heel cushions, ankle supports, and any parts of these items, as well as complete gaiters, leggings, spats, and similar protective coverings for the leg.

The subcategories under 6406.90 further refine classification based on material composition. The distinction between "Of wood" and "Of other materials" allows for specific duties and regulations to be applied according to the primary material used in the construction of these articles. For instance, articles falling under "Of wood" would be classified separately from those made of textiles, rubber, leather, or plastics.