4415.20.40

Analysis

HTS 4415.20.40 covers containers designed for use in the harvesting of fruits and vegetables under heading 4415 (packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood…).

Rates on the nearby lines range from duty-free to 10.7%. The costliest confusion would be with 4415.20.80 (pallets, box-pallets and other load boards; pallet collars: other) at 10.7%, a difference of 10.7 points on the customs value.

There is no general-rate duty on this line, which puts it with roughly 61% of the 257 tariff lines in chapter 44 that are also free. 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 4415.10.30 (packing boxes and cases with solid sides, lids and bottoms, duty-free), 4415.10.60 (containers designed for use in the harvesting of fruits and…, duty-free), 4415.10.90 (cases, boxes, crates, drums and similar packings…, 10.7%) and 4415.20.80 (pallets, box-pallets and other load boards; pallet collars…, 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, the industry a domestic producer of these goods reports under.