6402.91.40

HS code 6402.91.40 (Chapter 64 "Footwear, gaiters"; Heading 6402 "Other footwear with outer soles and uppers of rubber or plastics"; Subheading 640291 "Other footwear") under the United States tariff schedule classifies "Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather". United States customs apply MFN rate of 6%, Column 2 rate 35%. 17 free trade agreement preferential rates are available for this code.