Custom Export Shoe Lasts from Canada
Precision-machined wooden or plastic lasts specifically designed for shaping footwear during production for export markets. These temporary tools are imported solely for use in manufacturing shoes destined for international shipment and must be exported or destroyed after use. They qualify under HTS 9813.00.55 as articles of special design for temporary use exclusively in export production.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide detailed documentation proving the lasts are for export footwear production only, including end-use letters from manufacturers
• Maintain records showing re-export or destruction after use to avoid duty liability
• Avoid common pitfall of using these specialized lasts for domestic market production, which would disqualify 9813.00.55 treatment