Analysis
Subheading 4415.20 covers pallets, box-pallets and other load boards; pallet collars, 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 2 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 4415.20.80 (pallets, box-pallets and other load boards…).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 10.7%. The median line pays 5.35%.
The US splits it as follows: 4415.20.40 for containers designed for use in the harvesting of fruits and vegetables (duty-free) and 4415.20.80 for pallets, box-pallets and other load boards; pallet collars: other (10.7%).
By Census's concordance, most of its statistical lines are made by Wood Container and Pallet Manufacturing (321920). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |