SITCSection 8
U.S. imports of footwear with leather outer soles and leather strap uppers (sandal-type) (SITC 85141) totaled $1.9M in April 2026, traded with 60 countries.
Importers of Footwear with Leather Outer Soles and Leather Strap Uppers (Sandal-Type) paid $198K in duties in April 2026 — an effective duty rate of 10% on $1.9M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataSandals and thong-style footwear defined by leather outer soles and uppers consisting of leather straps across the instep and around the big toe represent a construction-specific classification that captures traditional sandal forms — including huaraches and similar artisan styles. The strap-and-toe construction criterion is precise: footwear with a more enclosed leather upper would classify elsewhere. Artisan and fashion importers sourcing handcrafted sandals should pay close attention to whether the upper genuinely consists only of straps, as minor design variations can shift classification.
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The upper must consist of leather straps crossing the instep and encircling the big toe — essentially an open sandal or thong construction. Footwear with a more enclosed vamp, heel counter, or additional upper panels would not meet this criterion and would classify under a different leather footwear heading.
When strap configuration varies across a product line, each style should be evaluated individually against the construction criterion. Importers are advised to obtain a binding ruling from CBP or consult a licensed customs broker before committing to a classification for a diverse sandal assortment.
| Country | Imports | Exports | Balance |
|---|---|---|---|
| ITALY | $971K | -- | -$971K |
| BARBADOS | -- | $406K | +$406K |
| SPAIN | $372K | -- | -$372K |
| BRAZIL | $164K | -- | -$164K |
| KOREA, SOUTH | $658 | $117K | +$116K |
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Monthly import values over time