Cork Shoe Trees
Cork shoe trees are formers shaped from natural cork, inserted into footwear to maintain shape and absorb moisture during storage. They are classified under tariff item 4503.90.00 as other articles of natural cork, not being shaped cork or stoppers. These items are essential for preserving the structure of shoes and are not excluded by the chapter's legal notes, which only exclude footwear parts of Chapter 64.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the shoe trees are shaped cork (e.g., carved or molded into a specific form)
Shaped cork articles are classified separately from other cork articles.
If the shoe trees are considered parts of footwear
Chapter 45 excludes footwear parts of Chapter 64, so this would apply if they are integral to the footwear.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the shoe trees are made wholly of natural cork and not combined with other materials like plastic or metal, which could change classification
• Declare the goods under 4503.90.00 with a detailed product description to avoid CBSA delays
• Keep records of the cork's origin, as preferential tariff treatments may apply if sourced from a free-trade partner
Related Products under Tariff item 4503.90.00
Acoustic Cork Wallcovering Rolls
Rolled wallcoverings made of natural cork with embedded paper reinforcement, designed for sound absorption in studios and offices. The paper backing provides structural stability while the cork surface delivers acoustic performance. Classified under 4503.90.00 as other articles of natural cork.
Cork Bookends
Heavy, wedge-shaped bookends carved from dense natural cork to support books on shelves. They are stylish and stable, serving as functional office or library accessories.
Cork Bottle Stopper Disks
Flat, disk-shaped pieces of natural cork used as stoppers or liners in wine and spirit bottles. They provide an airtight seal due to cork's natural elasticity, ensuring product freshness.
Cork Bulletin Board
A rectangular board surfaced with thin natural cork sheets for pinning notes and photos, typically framed with wood or metal. The cork surface provides a reusable pinning area while the frame adds structural support. Classified under 4503.90.00 as other articles of natural cork.
Cork Bullet Seal Wafers
Wafers of natural cork crimped into bullet casings for ammunition sealing. They provide a wad-like expansion seal, commonly used in shotshells to keep propellant in place.
Cork Camera Lens Mount Disks
Cork disks used to cushion lens mounts in vintage cameras against shock. They restore original damping and vibration isolation in camera equipment.