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SITCSection 8
U.S. imports of safety-toe footwear with leather uppers and rubber, plastics, or leather soles (SITC 85115) totaled $29.1M in April 2026, traded with 44 countries.
Importers of Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles paid $4.7M in duties in April 2026 — an effective duty rate of 16% on $28.9M in dutiable value, based on actual customs collections rather than the published tariff schedule. Safety-Toe Footwear with Leather Uppers and Rubber, Plastics, or Leather Soles imports of $29.1M in April 2026 ran 12% below the year-to-date monthly average of $33.2M.
Last updated: April 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.
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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.
| Country | Imports | Exports | Balance |
|---|---|---|---|
| CAMBODIA | $11.1M | -- | -$11.1M |
| VIETNAM | $4.9M | -- | -$4.9M |
| BANGLADESH | $4.7M | -- | -$4.7M |
| CHINA | $4.4M | $8K | -$4.4M |
| DOMINICAN REPUBLIC | $888K | -- | -$888K |
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Monthly import values over time