6406.90.10.00 - Of wood

This HTS category, 6406.90.10.00, specifically classifies parts of footwear that are made of wood. This includes a wide range of wooden components intended for use in the assembly or repair of footwear, gaiters, leggings, and similar articles. Examples of items falling under this heading could include wooden heels, wooden soles, wooden clogs (if considered parts rather than complete footwear), or decorative wooden elements attached to footwear. The key distinguishing feature is the material composition – wood – which dictates its placement within this specific subcategory.

This category is differentiated from its sibling, "Of other materials," which encompasses all parts of footwear and similar articles not primarily composed of wood. Therefore, if a shoe part is made from plastic, rubber, leather, metal, or any other material besides wood, it would not be classified here. This specific classification ensures that the customs authorities can accurately track and tariff items based on their material composition, reflecting the distinct manufacturing processes and potential end-uses associated with wooden components.

As this is a leaf node within the HTS structure, there are no further subcategories. All wooden parts and accessories for footwear, gaiters, and similar items, as described in the parent category, are consolidated under this single classification. The focus for classification within this subcategory is solely on the identification of the item as a part intended for footwear or similar articles, and its primary material being wood.