4415.20.80

Analysis

HTS 4415.20.80 covers pallets, box-pallets and other load boards; pallet collars: other 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 4415.20.40 (containers designed for use in the harvesting of fruits and vegetables), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 10.7 percentage points.

The general duty rate is 10.7% of the customs value, which is among the highest the rates in chapter 44 (99th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,070 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 10.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.