SITCSection 8
U.S. imports of sports footwear with rubber or plastics uppers and soles (not elsewhere specified) (SITC 85123) totaled $57.0M in April 2026, traded with 54 countries.
Importers of Sports Footwear with Rubber or Plastics Uppers and Soles (Not Elsewhere Specified) paid $10.9M in duties in April 2026 — an effective duty rate of 19% on $57.6M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataAthletic and sports footwear with both outer soles and uppers of rubber or plastics — excluding ski boots, waterproof safety-toe boots, and other specifically enumerated types — falls into this broadly traded N.E.S. heading. In practice, this captures a wide range of performance footwear including cleated athletic shoes, water shoes, and molded rubber sports sandals where the upper is also rubber or plastics rather than textile or leather. The heading is one of the most commercially active in the footwear schedule, reflecting the dominance of synthetic materials in modern athletic footwear manufacturing. Importers should be precise about upper material: footwear with textile mesh uppers — even with rubber soles — classifies under a different heading, making material composition documentation from the factory essential.
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No. This heading requires both the outer sole AND the upper to be of rubber or plastics. A knitted textile upper shifts the article to the textile-upper footwear headings regardless of the sole material. The upper material is the critical classification variable, and importers should obtain factory material breakdowns by surface area to support the correct heading.
Cleats are considered part of the outer sole construction and do not independently change the heading. Cleated sports footwear with rubber or plastics uppers and soles falls here as N.E.S. sports footwear, provided it is not a ski boot or other specifically enumerated type. The presence of cleats may, however, affect the applicable tariff line at the 10-digit level, so importers should verify the specific subheading with a licensed customs broker.
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Monthly import values over time