Heading 4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of wood

5 declarable lines

Heading 4415 covers wooden packing containers and wooden load-handling items: cases, boxes, crates, drums, cable-drums, pallets, box-pallets, other load boards and pallet collars. It splits into two groups, 4415.10 for cases, boxes, crates, drums and cable-drums, and 4415.20 for pallets, box-pallets, load boards and pallet collars. Each group has a duty-free line for containers designed for harvesting fruits and vegetables and a residual Other line at 10.7%.

Products in this heading

Wooden shipping crates with solid sides, lids and bottoms
Wooden packing boxes used to ship goods
Wooden cable-drums and reels for wire and cable
Wooden pallets for forklift handling
Box-pallets with a base and a collar or deck
Wooden pallet collars
Wooden harvest bins for picking fruit and vegetables
Wooden load boards and deck boards used under stacked goods

How to choose the right subheading

Confirm the article is made of wood; plastic or metal versions fall outside chapter 44.
Decide whether it is a packing container or cable-drum (4415.10) or a pallet, load board or pallet collar (4415.20).
For packing containers, check whether it has solid sides, lids and bottoms, which points to 4415.10.30.00.
Check whether the article is designed for use in harvesting fruits and vegetables, which gives the free lines.
If none of the specific lines apply, use the residual Other line in the group, dutiable at 10.7%.

Often confused with

Wooden bowls, cutting boards and other tableware or kitchenware
Table and kitchen items of wood are classified in 4419, not in the packing heading.
Heading 4419
Wooden picture frames and mirror frames
Frames for paintings, photographs and mirrors have their own heading.
Heading 4414
Wooden doors, window frames and assembled flooring panels
Builders' joinery and carpentry is classified in 4418.
Heading 4418
Wooden jewelry boxes, cutlery cases and ornaments
Caskets, cases for jewelry or cutlery and ornaments go to 4420.
Heading 4420
Wooden pallets or boxes not made of wood, such as plastic crates
Heading 4415 requires the article to be of wood; plastic or metal containers fall in other chapters.

Frequently asked questions

What is the HTS code for wooden pallets?

Wooden pallets fall under 4415.20. The residual line 4415.20.80.00 carries a general (MFN) rate of 10.7%, while pallets designed for use in harvesting fruits and vegetables are classified in 4415.20.40.00 at a general (MFN) rate of Free.

What is the duty on wooden shipping crates?

Packing boxes and cases with solid sides, lids and bottoms are classified in 4415.10.30.00 at a general (MFN) rate of Free. Other packing containers in the same group, 4415.10.90.00, carry a general (MFN) rate of 10.7%.

How do I classify wooden cable drums?

Cable-drums of wood are classified in subheading 4415.10. If the drum is not a packing box or case with solid sides and is not a harvest container, it goes in 4415.10.90.00 at a general (MFN) rate of 10.7%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.