Leather-upper sports footwear not elsewhere specified — covering athletic styles such as cleats, golf shoes, and specialty sport shoes — is classified here when the outer sole is rubber, plastics, leather, or composition leather. The leather upper construction distinguishes this category from textile-upper athletic footwear and typically places it in a different duty bracket under the HTS. Importers should note that the N.E.S. qualifier means styles already captured by more specific sports footwear headings (e.g., tennis or basketball shoes) are excluded, making precise style documentation critical at entry.

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