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SITCSection 8
U.S. imports of parts of footwear; removable insoles, heel cushions & similar articles; gaiters & leggings (SITC 85190) totaled $19.8M in April 2026, traded with 67 countries.
Importers of Parts of Footwear; Removable Insoles, Heel Cushions & Similar Articles; Gaiters & Leggings paid $2.4M in duties in April 2026 — an effective duty rate of 14% on $17.5M in dutiable value, based on actual customs collections rather than the published tariff schedule. Parts of Footwear; Removable Insoles, Heel Cushions & Similar Articles; Gaiters & Leggings imports of $19.8M in April 2026 ran 11% below the year-to-date monthly average of $22.2M.
Last updated: April 2026 dataRemovable insoles, heel cushions, gaiters, leggings, and structural footwear components occupy this heading, which serves both the aftermarket comfort-products industry and footwear manufacturers sourcing components separately from finished goods. Classification hinges on whether an article is a removable accessory versus a permanently attached part, a distinction that affects both the applicable duty rate and country-of-origin rules for finished footwear. Gaiters and leggings are included here rather than in apparel headings, making this a common source of classification disputes for multi-component shipments.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
Removable insoles and heel cushions that are sold separately or as aftermarket accessories fall under SITC 85190. Permanently attached soles that are integral to the footwear construction are generally classified as parts of footwear within the same heading, but the removability test is the critical distinction customs authorities apply.
Gaiters and leggings are functionally associated with footwear — they protect the lower leg and interface with boots or shoes — so trade nomenclature places them in the footwear parts heading rather than with textile apparel. Importers mixing these with clothing shipments risk misclassification and should ensure invoices clearly describe the article's function.
| Country | Imports | Exports | Balance |
|---|---|---|---|
| VIETNAM | $4.5M | $20.7M | +$16.2M |
| CHINA | $5.4M | $1.5M | -$3.9M |
| MEXICO | $1.9M | $560K | -$1.3M |
| INDONESIA | -- | $2.1M | +$2.1M |
| DOMINICAN REPUBLIC | $1.6M | $255K | -$1.3M |
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Monthly import values over time