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SITCSection 8
U.S. imports of footwear (n.e.s.) with rubber or plastic outer soles and textile uppers (SITC 85151) totaled $232.1M in April 2026, traded with 91 countries.
Importers of Footwear (N.E.S.) with Rubber or Plastic Outer Soles and Textile Uppers paid $49.2M in duties in April 2026 — an effective duty rate of 22% on $227.7M in dutiable value, based on actual customs collections rather than the published tariff schedule. Footwear (N.E.S.) with Rubber or Plastic Outer Soles and Textile Uppers imports of $232.1M in April 2026 ran 18% below the year-to-date monthly average of $284.1M.
Last updated: April 2026 dataRubber- or plastic-soled footwear with textile uppers — canvas sneakers, fabric slip-ons, and similar casual styles — represents one of the highest-volume import categories in the US footwear market and has been a focal point of Section 301 tariff actions affecting goods sourced from China. The textile upper is the defining material criterion separating this heading from leather- and rubber-upper counterparts, and the outer sole must be rubber or plastics rather than leather. Given the breadth of styles captured here, from espadrille-inspired casual shoes to technical fabric athletic footwear not elsewhere specified, precise material identification in entry documentation is essential.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
A textile upper is one where the external surface area is predominantly composed of textile materials — woven, knit, or nonwoven fabric. If the external surface is predominantly leather, rubber, or plastics, the shoe would classify under a different heading. CBP uses the external surface area test, so mixed-material uppers require careful measurement and documentation.
Many HTS subheadings covering textile-upper footwear with rubber or plastic soles sourced from China have been subject to Section 301 tariffs. Importers should verify the current tariff status of their specific HTS lines and monitor USTR exclusion lists, as applicability and rates have changed over successive rounds of action.
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Monthly import values over time