Standard International Trade Classification
U.S. imports of Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles (SITC 85115) totaled $37.5M in August 2026, imported from 53 countries.
Importers of Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles paid $6.9M in duties in August 2026, an average duty rate of 18.01% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule. Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles imports of $37.5M in August 2026 ran 17% above the year-to-date monthly average of $32.1M.
Last updated: August 2026 dataLeather uppers paired with a protective metal toe-cap are the defining construction features of this footwear heading, which covers safety boots and shoes with outer soles of rubber, plastics, leather, or composition leather. Unlike the waterproof rubber/plastics safety-toe heading, this category captures the classic leather work boot — the dominant form factor in construction, manufacturing, and logistics sectors. The leather upper requirement is strict: footwear with predominantly textile or synthetic uppers does not qualify here even if it carries a metal toe-cap. Importers should be aware that leather safety footwear may be subject to Section 301 tariff measures depending on country of origin, making sourcing geography a material cost consideration.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
4.7K import shipments a month
No — the heading explicitly includes outer soles of composition leather (a bonded or reconstituted leather material) alongside rubber, plastics, and genuine leather. The sole material is flexible; it is the leather upper and the metal toe-cap that are the defining classification criteria.
CBP expects importers to be able to demonstrate that the toe-cap meets the structural definition of a protective cap — typically evidenced by the manufacturer's technical specification sheet showing the cap material, placement, and impact/compression rating. For footwear marketed as meeting ASTM F2413, that certification documentation also supports the classification claim.
Basic heading 168 of 419 in section 8
Basic heading 85115 · $37.5M of $46.9B
Imports · August 2026
origin
Cambodia and Bangladesh together supply 59% of it.
customs district
Census does not publish district detail for this classification system.
destination
Census does not publish state detail for this classification system.
entry
Census does not publish port detail for this classification system.
ImportsExports
Imports
$37.5MYoY · free account
Exports
$3.4MYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $374.7M of Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles.
Through August 2026 · exports 11 of 12 months reported. Source: U.S. Census Bureau.
Trade Directory
List your company and tag the 6-digit products you trade, so the companies trading them can find you. Be the first supplier listed.