Analysis
Subheading 4415.10 covers cases, boxes, crates, drums and similar packings; cable-drums, within heading 4415. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
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…).
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 10.7%. The median line pays duty-free.
The US splits it as follows: 4415.10.30 for packing boxes and cases with solid sides, lids and bottoms (duty-free), 4415.10.60 for containers designed for use in the harvesting of fruits and vegetables (duty-free) and 4415.10.90 for cases, boxes, crates, drums and similar packings; cable-drums: other (10.7%).
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% |