Analysis
HTS 4415.10.30 covers packing boxes and cases with solid sides, lids and bottoms under heading 4415 (packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood…).
Neighbouring lines carry rates from duty-free to 10.7%, so the exact line matters. The widest gap is with 4415.10.90 (cases, boxes, crates, drums and similar packings; cable-drums: other), at 10.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 10.7 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4415.10.60 (containers designed for use in the harvesting of fruits and…, duty-free) and 4415.10.90 (cases, boxes, crates, drums and similar packings…, 10.7%).
Census statistics map these goods to NAICS 321920 (Wood Container and Pallet Manufacturing), an industry of 2,793 US establishments employing 60,890 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |