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SITCSection 8
U.S. imports of footwear (n.e.s.) with leather outer soles and leather or composition leather uppers (SITC 85148) totaled $742.8M in April 2026, traded with 114 countries.
Importers of Footwear (N.E.S.) with Leather Outer Soles and Leather or Composition Leather Uppers paid $127.4M in duties in April 2026 — an effective duty rate of 19% on $675.1M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataLeather-soled dress shoes, oxfords, loafers, and similar footwear with leather or composition leather uppers — not captured by more specific headings — are the commercial core of this classification. Leather outer soles are a premium construction feature associated with higher-end men's and women's dress footwear, and the category is widely traded across European and Latin American sourcing regions. Composition leather uppers (bonded or reconstituted leather) are included alongside genuine leather, so material verification is important when duty rates or trade-remedy exposure differ by upper type.
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For SITC classification purposes, composition leather (bonded or reconstituted leather) is grouped with genuine leather in this heading. However, under the US HTS, the distinction between genuine and composition leather uppers can affect the specific tariff line and duty rate, so importers should accurately identify the upper material in their entry documentation.
Laboratory analysis reports, material composition declarations from the manufacturer, and detailed product specifications are the most reliable supporting documents. CBP may request physical samples or lab testing if the sole material is not clearly identifiable from commercial invoices alone.
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Monthly import values over time