Classification: Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other: 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: For women: Work footwear

Explanation: This HS code refers to other footwear with outer soles and uppers made of rubber or plastics, specifically footwear that covers the ankle. The upper part of the shoe has more than 90% of its external surface area (including any accessories or reinforcements) made of rubber or plastics. However, it does not include footwear with a foxing or a foxing-like band applied or molded at the sole and overlapping the upper, nor does it include footwear (other than those with uppers 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 instead of other footwear for protection against water, oil, grease, chemicals, cold, or inclement weather. This classification is specifically for women's work footwear.

Examples of products: - Women's rubber boots for industrial use - Waterproof rubber shoes for outdoor work - Plastic safety shoes with reinforced toe caps - Rubber work boots with non-slip soles - Plastic ankle-high work shoes for construction sites

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