U.S. imports of Footwear with Leather or Composition Leather Uppers (N.E.S.) (SITC 85149) totaled $2.2M in August 2026, imported from 70 countries.
Importers of Footwear with Leather or Composition Leather Uppers (N.E.S.) paid $491K in duties in August 2026, an average duty rate of 21.41% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule.
Last updated: August 2026 dataLeather- and composition-leather-upper footwear not captured by any more specific heading — covering a residual but commercially significant range of styles including boots, mules, and specialty footwear — is grouped here. The N.E.S. designation makes this a catch-all for leather-upper styles whose outer sole material or construction does not align with the more precisely defined headings. Importers classifying footwear here should document why the article does not fit a more specific category, as CBP may scrutinize residual classifications during audits.
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1.1K import shipments a month
A shoe with leather or composition leather uppers classifies here only when it does not meet the criteria of any more specific heading — for example, it is not a sports shoe, not a sandal with strap construction, and its outer sole is not purely leather or rubber/plastic as defined elsewhere. Importers should work through the classification hierarchy systematically before defaulting to this residual category.
CBP may review product samples, technical specifications, and marketing materials to confirm that a residual classification is appropriate. Importers should retain documentation showing the classification analysis — including why more specific headings were considered and rejected — to support their position in the event of a post-entry review.
Basic heading 338 of 419 in section 8
Basic heading 85149 · $2.2M of $46.9B
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Imports · August 2026
origin
China and Vietnam together supply 58% of it. China pays 29.4% duty; Italy 10.6%.
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
$2.2MYoY · free account
Exports
$332KYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $26.5M of Footwear with Leather or Composition Leather Uppers (N.E.S.).
Through August 2026 · exports 11 of 12 months reported. Source: U.S. Census Bureau.