Higgins toe tap from other angle

[*TheLeonardLeap*]

https://nflcommunications.com/Documents/2021%20-%20Rule%20Book%20%20Case%20Book.pdf

Quote:A.R. 15.104    Heel/toe
Third-and-10 on A30. A2 controls a pass and gets his left foot down in bounds at the 50. As his right foot comes down, the heel hits in bounds and in the normal motion of taking a step, his toes hit out of bounds. Officials rule complete. Ruling: Reviewable. A’s ball fourth-and-10 on A30. Incomplete. Adjust clock if wound before review. If any part of the foot hits out of bounds during the normal process of taking a step (no drag or delay), then the foot is out of bounds. 

The most important part of that is the final sentence. If your toe tap is part of taking a step, and part of your foot goes out, it's out of bounds. It's the difference between a step and a toe drag.