HS Code for Box pallets

Box pallets made of wood are classified under HS code 4415.20. This code falls under Chapter 44, which covers wood and articles of wood. Heading 4415 specifically addresses packing cases, boxes, crates, drums, and similar packings, as well as pallets, box pallets, and other load boards. The sub-heading 4415.20 is dedicated to pallets and pallet collars. A box pallet is defined as a pallet with a superstructure of at least three fixed, removable, or collapsible vertical sides, designed to allow for the stacking of goods and the use of mechanical handling equipment like forklifts. The classification is based on the material (wood) and the functional design as a load-bearing transport unit. Even if the box pallet has metal reinforcements, it remains under 4415.20 as long as the wood gives the article its essential character, following GRI 3(b).

Products Included

• Wooden box pallets
• Collapsible wooden pallet collars
• Post pallets with wooden bases
• Wooden load boards with sides
• Stackable wooden crates with pallet bases

Common Misclassification

Box pallets are frequently misclassified under 4415.10, which covers cases, boxes, and crates. The key difference is that 4415.20 is specifically for items designed for mechanical handling (pallets). Another common error is using 7326.90 for metal box pallets or 3923.10 for plastic box pallets. The material of construction is the primary determinant for the chapter; only wooden box pallets belong in 4415.20.

FAQ

What is the HS code for box pallets?

Wooden box pallets are classified under HS code 4415.20.

Are pallet collars included in this HS code?

Yes, pallet collars, which are used to turn a standard pallet into a box pallet, are specifically included in sub-heading 4415.20.