As I think they cover in Pulp Fiction, it depends entirely on the context. If a guy with a foot fetish massages a girl's feet who he finds attractive, it's sexual and you are crossing boundaries, no question. If you are doing anything that you wouldn't do with her boyfriend sitting there, then that's your answer. Just because there are people who don't think it is sexual and aren't turned on by feet doesn't count.
I feel the quote is appropriate. Under 18s, look away.
Jules: Look, just because I don't be givin' no man a foot massage don't make it right for Marsellus to throw Antwone into a glass motherfuckin' house, fuckin' up the way the nigger talks. Motherfucker do that shit to me, he better paralyze my ass, 'cause I'll kill the motherfucker, know what I'm sayin'?
Vincent: I ain't saying it's right. But you're saying a foot massage don't mean nothing, and I'm saying it does. Now look, I've given a million ladies a million foot massages, and they all meant something. We act like they don't, but they do, and that's what's so fucking cool about them. There's a sensuous thing going on where you don't talk about it, but you know it, she knows it, fucking Marsellus knew it, and Antwone should have fucking better known better. I mean, that's his fucking wife, man. He can't be expected to have a sense of humor about that shit. You know what I'm saying?
Jules: That's an interesting point. Come on, let's get into character.