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SITCSection 8
U.S. imports of footwear with leather or composition leather uppers (n.e.s.) (SITC 85149) totaled $3.3M in July 2026, traded with 69 countries.
Importers of Footwear with Leather or Composition Leather Uppers (N.E.S.) paid $630K in duties in July 2026 — an effective duty rate of 22% on $2.9M in dutiable value, based on actual customs collections rather than the published tariff schedule. Footwear with Leather or Composition Leather Uppers (N.E.S.) imports of $3.3M in July 2026 ran 35% above the year-to-date monthly average of $2.4M.
Last updated: July 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.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
1.2K shipments/mo
Basic heading 322 of 419 in section 8
Basic heading 85149 · $3.3M of $44.8B
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.
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Imports · July 2026
origin
China and Vietnam together supply 63% 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
$3.3MYoY · Pro
Exports
$689KYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.