Footwear with Leather or Composition Leather Uppers (Not Elsewhere Specified)

Composition leather (also called bonded leather) is made from leather fiber or pulp bonded with a binder and applied to a backing. CBP looks at the material's construction and fiber content; if the upper surface is predominantly reconstituted leather fiber rather than a continuous natural hide, it still classifies here, but importers should retain material composition documentation from the manufacturer to support the declaration.

The three 10-digit lines under this heading (men, women, and other persons) carry separate statistical suffixes and can carry different duty rates. Misassigning the wearer category — for example, classifying unisex styles as 'other persons' when they are marketed to men — can trigger CBP queries and potential redelivery. The determination is based on the shoe's design, sizing, and marketing, not solely on the importer's label.