Wooden Shoe Last from United States
A precisely carved wooden form used by shoemakers to shape and stretch footwear during production. This is a wooden part of footwear, essential for maintaining shoe structure, classified under tariff item 6406.90.10.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm that shoe lasts are not considered machinery or tools
• Provide evidence of their use in footwear manufacturing to CBSA for proper classification