The two primary classification determinants are the material of the upper (the part above the sole) and the material of the outer sole. Leather uppers, rubber or plastics uppers, and textile uppers each fall under different HTS headings with distinct duty rates. Secondary factors include whether the footwear is waterproof, the gender or age group it is designed for, and whether it covers the ankle. Even small differences in construction can shift a shipment into a significantly higher or lower duty bracket.

Yes. Footwear is frequently manufactured through multi-tier supply chains where a US brand sources from a factory through an intermediary. CBP allows importers to use 'first sale' valuation — the price paid by the intermediary to the manufacturer — rather than the higher price paid by the US importer, provided the transaction meets arm's-length and destination-for-export requirements. Documenting first-sale eligibility requires factory invoices, proof of payment, and evidence that the goods were destined for US export at the time of the first sale.