Headings 6401–6404 cover footwear defined by specific outer-sole and upper-material combinations (e.g., rubber/plastic soles with leather uppers). Heading 6405 is the residual category for footwear whose construction does not meet those specific criteria. The outer-sole material and the upper material must both be assessed against the prior headings before defaulting to 6405.

Many tariff lines under 6405 for goods originating in China are subject to Section 301 measures. The specific measure and rate depend on the 10-digit HTS line and the declared country of origin, so importers should verify each line against the current Section 301 annexes before entry.