Chapter 64 of the HTS classifies footwear primarily by the material of the upper (leather, rubber/plastics, or textile) and secondarily by the outer sole material and end use. Leather-upper footwear, rubber-upper footwear, and textile-upper footwear each fall under different subheadings with distinct duty rates, making accurate material identification critical to correct classification and duty payment.

A standard footwear import requires a commercial invoice describing upper and sole materials, country of origin, and value; a packing list; and a bill of lading or airway bill. If the footwear contains leather from exotic species, CITES documentation may also be required. Importers subject to antidumping or countervailing duty orders must additionally file the appropriate scope and certification documents with CBP.