6406.90.30.60 - Other

This HTS category, 6406.90.30.60, encompasses "Other" parts of footwear and related articles made of rubber or plastics that are not specifically covered by the preceding subcategories. It serves as a residual classification for items such as components of footwear uppers, linings, or other internal elements made from rubber or plastics, provided they do not constitute a complete sole assembly or a "bottom" as defined in a sibling category. The key characteristic for inclusion here is that the material is primarily rubber or plastic, and the article is a component or accessory to footwear.

This category is distinguished from its sibling, 6406.90.30.30, which specifically covers "Bottoms." While "bottoms" generally refer to the outsole and possibly the midsole of footwear, this "Other" category includes parts that are not the primary foundation or sole structure of the shoe. For instance, decorative plastic elements attached to the upper, plastic reinforcements for the heel or toe box, or rubberized components designed for internal comfort and support would typically fall under this classification.

As this is a leaf node, there are no further subcategories. Therefore, the focus for classification under 6406.90.30.60 relies on a meticulous examination of the specific article's form, function, and material composition. Customs officers will consider whether the item is a distinct part or accessory of footwear, primarily made of rubber or plastics, and is not classifiable under a more specific provision. Careful consideration of the overall construction and intended use of the footwear part is crucial for accurate classification.