HTS heading · chapter 44
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of wood
Analysis
Heading 4415 of the Harmonized Tariff Schedule covers packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of wood. It divides into 2 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
The spread of 10.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10.7%, applies to 4415.10.90 (cases, boxes, crates, drums and similar packings…) and 4415.20.80 (pallets, box-pallets and other load boards…).
3 of its 5 lines with a percentage rate are duty-free at the general rate (60%) and 2 are dutiable, from duty-free up to 10.7%. The median line pays duty-free.
The largest subheadings are 4415.10 (cases, boxes, crates, drums and similar packings…, 3 lines) and 4415.20 (pallets, box-pallets and other load boards…, 2 lines).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 44.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4415.10.30 | Packing boxes and cases with solid sides, lids and bottoms | Free |
| 4415.10.60 | Containers designed for use in the harvesting of fruits and vegetables | Free |
| 4415.10.90 | Cases, boxes, crates, drums and similar packings; cable-drums: other | 10.7% |
| 4415.20.40 | Containers designed for use in the harvesting of fruits and vegetables | Free |
| 4415.20.80 | Pallets, box-pallets and other load boards; pallet collars: other | 10.7% |