Moves to abolish a 75-year-old shoe tax are underway in the US after two lawmakers last week introduced the Affordable Footwear Act of 2007.

The tax relief legislation (HR 3934) seeks to eliminate the import tariffs, collectively known as the shoe tax, on all lower- to moderately-priced footwear as well as all children's shoes - or about 60% of all shoes sold in the US.
Kevin M Burke, president and CEO of the American Apparel and Footwear Association (AAFA), which has been fighting to roll-back the tax, describes The Affordable Footwear Act of 2007 as "genuine tax relief for all consumers." 
The depression-era shoe tax was implemented to protect the domestic footwear industry. 

But today, with 99% of all footwear sold in America being imported, the shoe tax is considered to have out-lived its purpose.
It is highest - as much as 67% - on the least expensive shoes, and can cost nearly 40% of the price of a pair of shoes.