Cork Shoe Trees from Japan
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.
Duty Rate — Japan → Canada
Import Tips
• 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