NAICS 31621 is a domestic production classification used for census and economic reporting, while imported footwear is classified under HTS Chapter 64. The two systems do not map one-to-one; the HTS subdivides footwear by upper material, sole type, and intended use, each carrying different duty rates and potential trade-remedy exposure.

Yes. Many footwear HTS lines sourced from China are subject to Section 301 tariffs, making origin and material documentation critical for accurate landed-cost calculations. Importers should verify the specific HTS subheading and country of origin with a licensed customs broker before finalizing sourcing decisions.