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Wooden Shoe Last

A precisely carved wooden form used by shoemakers to shape and stretch footwear during production. Classified under HTS 6406.90.1000 as it is a part of footwear made entirely of wood, essential for maintaining shoe structure without being an outer sole or excluded trimming.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³China2.6%+20.0%22.6%
πŸ‡²πŸ‡½Mexico2.6%+10.0%12.6%
πŸ‡¨πŸ‡¦Canada2.6%+10.0%12.6%
πŸ‡©πŸ‡ͺGermanyFree+10.0%10%
πŸ‡―πŸ‡΅JapanFree+52.5%52.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4419.90Lower: 15.7% vs 22.6%

If sold as general woodworking tool without footwear specificity

Loses footwear part status, classified as wooden tableware or tool handles under Chapter 44.

8467.29.00Higher: 32.5% vs 22.6%

If marketed as industrial machinery part for automated shoe production

Shifts to tools for working wood if integral to manufacturing equipment rather than manual footwear part.

4421.99.70Higher: 37.5% vs 22.6%

If unfinished or used as clothing hanger/display stand

Classified as other wooden articles if not demonstrably for footwear assembly.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code β€” and can price the duty on it in the same conversation.

Import Tips & Compliance

β€’ Verify wood species origin with CITES documentation if applicable to avoid endangered species restrictions

β€’ Provide detailed manufacturing specs confirming use solely as footwear shaping tool, not furniture