Wooden Shoe Last from Canada
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.
Duty Rate — Canada → United States
12.6%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify wood species origin with CITES documentation if applicable to avoid endangered species restrictions
• Provide detailed manufacturing specs confirming use solely as footwear shaping tool, not furniture