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SITCSection 8
U.S. imports of waterproof safety-toe footwear with rubber or plastics uppers and soles (SITC 85111) totaled $1.6M in April 2026, traded with 29 countries.
Importers of Waterproof Safety-Toe Footwear with Rubber or Plastics Uppers and Soles paid $474K in duties in April 2026 — an effective duty rate of 39% on $1.2M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataThe combination of waterproofing, a protective metal toe-cap, and rubber or plastics construction — assembled without stitching, riveting, nailing, or similar mechanical fastening — defines this specialized industrial footwear heading. The assembly-method restriction is a frequent classification flashpoint: boots with rubber uppers bonded by vulcanization or adhesive qualify, while those with any mechanical fastening at the upper-to-sole junction may fall under a different heading. This footwear is a primary procurement category for oil-and-gas, chemical processing, and wet-environment industrial operations where both waterproofing and toe protection are mandatory. Importers should confirm that the metal toe-cap meets ASTM F2413 or equivalent standards if the product will be marketed for OSHA-regulated workplaces.
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This heading specifically excludes footwear assembled by stitching, riveting, nailing, screwing, plugging, or similar methods. The distinction reflects the tariff schedule's intent to capture fully molded or cemented waterproof construction. A single row of stitching at the upper-sole junction can shift classification to a different heading, so importers should obtain manufacturing process documentation from their supplier.
Yes — interior linings do not affect classification here, which is determined by the outer sole and upper material (rubber or plastics) and the assembly method. The heading covers waterproof footwear with metal toe-caps regardless of internal lining material, so a fleece-lined rubber boot with a steel toe would still classify here provided the assembly method qualifies.
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| Country | Imports | Exports | Balance |
|---|---|---|---|
| CANADA | $438K | $160K | -$278K |
| DOMINICAN REPUBLIC | $283K | $22K | -$260K |
| CHINA | $247K | $21K | -$226K |
| NETHERLANDS | $192K | -- | -$192K |
| PORTUGAL | $168K | -- | -$168K |
Monthly import values over time