SITCSection 8

Footwear with Leather or Composition Leather Uppers (N.E.S.)

Name: Footwear with Leather or Composition Leather Uppers (N.E.S.) (SITC 85149) -- U.S. Import Data
Creator: U.S. Census Bureau
License: https://www.census.gov/about/policies/open-gov/open-data.html

$1.6MU.S. imports · April 2026SITC 85149

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SITCSection 8

Footwear with Leather or Composition Leather Uppers (N.E.S.)

$1.6MU.S. imports · April 2026SITC 85149

U.S. imports of footwear with leather or composition leather uppers (n.e.s.) (SITC 85149) totaled $1.6M in April 2026, traded with 60 countries.

Importers of Footwear with Leather or Composition Leather Uppers (N.E.S.) paid $305K in duties in April 2026 — an effective duty rate of 20% on $1.5M 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 $1.6M in April 2026 ran 33% below the year-to-date monthly average of $2.4M.

Last updated: April 2026 data

Leather- 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.

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Frequently Asked Questions

What makes a leather-upper shoe fall into this residual heading rather than a more specific one?

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.

How does CBP typically audit residual footwear classifications?

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.

U.S. imports of footwear with leather or composition leather uppers (n.e.s.) (SITC 85149) totaled $1.6M in April 2026, traded with 60 countries.

Importers of Footwear with Leather or Composition Leather Uppers (N.E.S.) paid $305K in duties in April 2026 — an effective duty rate of 20% on $1.5M 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 $1.6M in April 2026 ran 33% below the year-to-date monthly average of $2.4M.

Last updated: April 2026 data

Leather- 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.

Imports: $1.6M; from 60 countries
Exports: $864K
Trade balance: Deficit of $726K; net importer

YTD $9.5M (April 2026) · 944 shipments/mo

Top trading partners

View all 60

Country	Imports	Exports	Balance
ITALY	$353K	--	-$353K
PORTUGAL	$291K	--	-$291K
THAILAND	$230K	--	-$230K
CANADA	$1K	$172K	+$170K
FRANCE	$140K	$8K	-$132K

ITALY

Imports$353K

Exports--

Balance-$353K

PORTUGAL

Imports$291K

Exports--

Balance-$291K

THAILAND

Imports$230K

Exports--

Balance-$230K

CANADA

Imports$1K

Exports$172K

Balance+$170K

FRANCE

Imports$140K

Exports$8K

Balance-$132K

Import Trend (12 months)

Monthly import values over time

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Frequently Asked Questions

What makes a leather-upper shoe fall into this residual heading rather than a more specific one?

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.

How does CBP typically audit residual footwear classifications?

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.