This U.S. industry comprises establishments primarily engaged in manufacturing men's footwear designed primarily for dress, street, and work. This industry includes men's shoes with rubber or plastics soles and leather or vinyl uppers. Cross-References. Establishments primarily engaged in-- ? Manufacturing men's footwear with fabric uppers and rubber or plastics soles--are classified in U.S. Industry 316211, Rubber and Plastics Footwear Manufacturing; ? Manufacturing orthopedic extension footwear--are classified in U.S. Industry 339113, Surgical Appliance and Supplies Manufacturing; and ? Manufacturing men's leather or vinyl upper athletic footwear and youths' and boys' footwear--are classified in U.S. Industry 316219, Other Footwear Manufacturing.