HS Code for Shoe lasts
Shoe lasts made of wood are classified under HS code 4417.00. This heading covers wooden tools, tool bodies, tool handles, and specifically mentions boot or shoe lasts and trees. The classification is driven by the material composition (wood) and the specific utility of the item in the footwear manufacturing or maintenance process. Shoe lasts are the anatomical forms used by shoemakers to shape shoes during construction, while shoe trees are used to maintain the shape of finished footwear. Under Chapter 44, which covers wood and articles of wood, 4417.00 serves as the primary code for these specialized wooden implements.
Products Included
- Wooden boot lasts for manufacturing
- Wooden shoe trees for storage
- Carved maple or beech shoe forms
- Wooden heel blocks used as lasts
- Adjustable wooden shoe stretchers
Common Misclassification
Wooden shoe lasts are often misclassified under HS code 8453.90, which covers parts of machinery for making or repairing footwear. While a last is used in the process, it is considered a tool or form rather than a machine part. Another common error is applying 4417.00 to plastic lasts; plastic shoe lasts must be classified under HS code 3926.90, as the 4417 heading is strictly limited to wooden articles.
FAQ
What is the HS code for shoe lasts?
Wooden shoe lasts and shoe trees are classified under HS code 4417.00.
Are metal shoe lasts classified under this code?
No, metal shoe lasts are classified according to their constituent metal, typically under heading 7326 for iron or steel or 7616 for aluminum.
Industry
Frequently Asked Questions
What is the HS code for Shoe lasts?
The HS code for Shoe lasts is 441700 (Wood; tools, tool bodies, tool handles, broom or brush bodies and handles, boot and shoe lasts and trees, of wood).
How do I classify Shoe lasts for customs?
Shoe lasts is classified under HS code 441700 — Wood; tools, tool bodies, tool handles, broom or brush bodies and handles, boot and shoe lasts and trees, of wood. This is a 6-digit subheading level code.
Is the HS code for Shoe lasts the same in all countries?
The base HS code 441700 for Shoe lasts is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.