4415.10.90.00
Other
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: Cases, boxes, crates, drums and similar packings; cable-drums
Duty rates
Column 1 (General / MFN)
10.7%
Column 2 (Non-NTR)
33 1/3%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.90.08
35%
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter
Applies to origin: RU, BY
Effective from April 5, 2025
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The tariff classification of wood pallet collars from Latvia
The tariff classification of wood pallet collars from Latvia
The tariff classification and country of origin of unassembled wood pallets from Mexico
The tariff classification and country of origin of unassembled wood pallets from Mexico
The tariff classification of wood and plastic crates
The first of the crates is a collapsible wooden crate constructed of plywood sheet. Exact dimensions were not provided, but photos show a crate that appears to measure approximately one cubic meter. The crate sides are seated on a solid woo
The tariff classification of wooden storage crates from China
The product is identified as “The Great Crate”. The item is a rectangular box- style container (without a lid) measuring approximately 17.88” long x 12 ½” wide x 9 ½” high. The crate is constructed entirely of wood. The ends and bottom of t
The tariff classification of wooden cable-drums from Germany
The ruling was requested on wooden cable-drums. Description and a photograph were submitted for our review. The cable-drum consists of two circular flanges and multiple staves, much like a very large spool. The two flanges are composed of m
Internal Advice #07/22; Classification of unassembled pallets
The requester states that the merchandise consists of unassembled pallets comprised of lumber boards of one size only or which exceed one inch in thickness. We reviewed entry summary rejections, invoices and bills of lading which were submi
The tariff classification of unassembled wood pallets from Canada
The ruling was requested on two pallet kits, consisting of unassembled 38” x 84” and 42” x 84” wood pallets. Diagrams and descriptions of the pallet kits were submitted. The components of the kits consist of kiln dried heat treated spruce.
The tariff classification of a wood packing box with molded plastic inserts from China
The sample consists of a rectangular wood box with a sliding clear plastic lid. The box measures approximately 12-1/2” long x 4” wide x 2” high. It is made of medium density fiberboard (MDF) and has a matt black finish. Fitted inside the bo
The tariff classification of a wood packaging box from China
The sample is a rectangular box measuring approximately 12-1/2” long x 4” wide x 2” high. It has a sliding lid made of clear hard plastic. The box is made of medium density wood fiberboard (MDF) and finished with a black plastic material. T
The tariff classification of a wood vodka packing box from China
No sample was received. The box is a tall, rectangular container designed to hold one 750ml bottle of vodka. It is made almost entirely of solid pine except for the front panel, which is made of clear plastic. The plastic front panel slides
The tariff classification of wood packing trays from Poland
The samples consist of open containers made of thin laminated wood panels, cut and bent to shape. The laminated material is stated to be poplar plywood, having a thickness of between 1 mm to 1.3 mm. One sample is a rectangular tray style co
The tariff classification of wood boards to make appliance bases and unassembled wood pallets from Canada
The ruling was requested on three wood products, identified as (1) “a GE PK base - current”, (2) a “GE PK base - new version” and (3) an “L & P grid top pallet”. Diagrams and photocopies of pictures were submitted. The “GE PK base - current
Other codes in heading 4415
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4415.10.90.00 from each major US trading partner.
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