Product classification
HS code for Shoe lasts: 4417.00
Wood, tools, tool bodies, tool handles, broom or brush bodies and handles, boot and shoe lasts and trees, of wood.
Classification of shoe lasts under HS 4417.00
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.
- Covers
- 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
- Also under 4417.00
- Estwing wooden handles
- Fiskars wooden handles
- Allen Edmonds shoe trees
- Saphir Medaille d'Or shoe lasts
- Stanley wooden tool handles
Codes often confused with 4417.00
Common mistake. 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.
Top exporters and importers of HS 441700 (the code used for shoe lasts), 2025
In 2025, the largest exporter of HS 441700 (the code used for shoe lasts) in UN Comtrade data was Italy, with 11% of world exports; the largest importer in UN Comtrade data was Germany, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 441700, not only shoe lasts.
Top exporters 2025 · share of world exports
- 1 Italy $32M 11% of world exports
- 2 China $31M 10% of world exports
- 3 Brazil $23M 7.5% of world exports
World total: $306M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $46M 14% of world imports
- 2 United States $44M 13% of world imports
- 3 France $24M 7.1% of world imports
World total: $338M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for shoe lasts
Brazil splits HS 4417.00 into 3 NCM codes. Pick the one that matches your product:
- 4417.00.10Wooden tools
- 4417.00.20Wooden shoe lasts, stretchers and trees
- 4417.00.90Wooden tool bodies, handles and brush bodies
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about shoe lasts
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). Wooden shoe lasts and shoe trees are classified under HS code 4417.00.
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.
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.
Which countries are the top exporters of shoe lasts (HS 441700)?
In 2025, the top exporters of HS 441700 (the code used for shoe lasts) in UN Comtrade data were Italy ($32M, 11% of world exports), China ($31M) and Brazil ($23M). World exports came to about $306M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of shoe lasts (HS 441700)?
In 2025, the top importers of HS 441700 (the code used for shoe lasts) in UN Comtrade data were Germany ($46M, 14% of world imports), the United States ($44M) and France ($24M). World imports came to about $338M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
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.
What is the NCM code for shoe lasts in Brazil?
Brazil splits HS 441700 into 3 NCM codes, so the right one for shoe lasts depends on the product's details: 4417.00.10 (Wooden tools), 4417.00.20 (Wooden shoe lasts, stretchers and trees), 4417.00.90 (Wooden tool bodies, handles and brush bodies).