SITCSection 8
U.S. imports of footwear with textile uppers (n.e.s.) (SITC 85159) totaled $23.8M in July 2026, traded with 68 countries.
Importers of Footwear with Textile Uppers (N.E.S.) paid $4.8M in duties in July 2026 — an effective duty rate of 21% on $23.1M in dutiable value, based on actual customs collections rather than the published tariff schedule. Footwear with Textile Uppers (N.E.S.) imports of $23.8M in July 2026 ran 73% above the year-to-date monthly average of $13.8M.
Last updated: July 2026 dataTextile-upper footwear not captured by any more specific heading — including styles with outer soles of materials other than rubber, plastics, or leather, or combinations not elsewhere classified — rounds out the SITC footwear schedule as a residual category. Rope-soled espadrilles, certain fabric boots with synthetic soles, and other unconventional constructions may land here when their material profile does not align with more precisely defined headings. As with other N.E.S. footwear categories, importers should document the classification rationale thoroughly, since CBP may question why a more specific heading was not applied.
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3.0K shipments/mo
Basic heading 212 of 419 in section 8
Basic heading 85159 · $23.8M of $44.8B
If the outer sole is neither rubber, plastics, leather, nor composition leather — for example, jute, rope, cork, or certain synthetic composites not meeting the rubber/plastics definition — the footwear may not fit the more specific textile-upper headings and could fall here. The outer sole material should be confirmed with the manufacturer and documented in the entry file.
Classification is based on the article's physical characteristics — materials and construction — not its country of origin. However, manufacturing variations between factories (e.g., different sole compounds or assembly methods) can result in genuinely different classifications for what appears to be the same style. Importers sourcing from multiple countries should request material specifications from each factory and verify classification independently.
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Imports · July 2026
origin
China and Vietnam together supply 91% 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
$23.8MYoY · Pro
Exports
$874KYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.