How tariffs hit footwear
- High base duties. The Footwear Distributors and Retailers of America (FDRA) reports an average footwear tariff of 23.6 percent, compared with 7.8 percent for consumer goods overall. Those ordinary duties are not part of the IEEPA refund.
- Reciprocal tariff. Major sourcing countries paid the 10 percent baseline from April 5, 2025, then country rates from August 7, 2025: Vietnam 20 percent, Indonesia and Cambodia 19 percent.
- China. China-origin footwear paid the separate IEEPA duty tied to synthetic opioids (20 percent from March 4, 2025, cut to 10 percent from November 10, 2025) plus the reciprocal tariff. Section 301 duties on Chinese goods are separate and not refundable.
FDRA's president said in February 2026 that footwear duties roughly doubled, from about $3 billion in 2024 to $6.2 billion in 2025, and that a portion of that would be recovered.
Common reasons footwear refunds come back wrong
- Refund estimates that include ordinary or Section 301 duties
- Entries on either side of the August 7, 2025 rate change treated the same way
- Country of origin questions for multi-country production
Records to have ready
- ES-003 report with IEEPA duty lines by entry
- Country of origin by style
- CAPE results and refunds received (ES-022)
Sources
How we can help
We explain the general options for your situation in plain English, show you which ACE reports to pull, and email you a list of licensed customs brokers and attorneys who handle it. The review is free for importers. We do not file with CBP or give legal advice.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.