A finished handle is shaped, fitted, or otherwise worked to its final form for a specific tool or implement, while an unfinished blank is merely cut to approximate size. The degree of further processing required — and whether the article is identifiable as a handle for a particular tool — is the key classification test. Importers should document species, dimensions, and intended end-use to support the correct tariff line.

Under SITC 63591, shoe lasts and shoe trees share the same heading as tool handles and broom bodies, but at the HTS level they may fall under distinct subheadings. Importers should verify the specific 10-digit HTS code with a licensed customs broker, as the distinction between a last (used in manufacturing) and a shoe tree (a consumer accessory) can affect duty treatment.