Waterproof Footwear of Rubber or Plastics, Not Covering the Ankle, NESOI

HS6 heading 640199 covers waterproof footwear with bonded or cemented (non-stitched) rubber or plastic outer soles and uppers that does not cover the ankle — a construction method that distinguishes it from sewn or vulcanized footwear in other headings. The US schedule subdivides this heading into six 10-digit lines, including lines for knee-covering styles (6401991000), overshoe designs (6401993000), chemical/weather-protective footwear (6401996000), and lines differentiated by the percentage of the upper's external surface area composed of rubber or plastics. Thailand and China are the leading suppliers, with Mexico, Germany, and Canada also among the top sources. Many lines under this heading carry significant Section 301 exposure for Chinese-origin goods.