The tariff classification of unassembled wood pallets from Canada
Issued July 5, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4415.20.8000
Headings: 4415
Product description
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 38” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 38” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 38”. The 42” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 42” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 42”. The components are imported in a condition ready to be assembled together. The exact number of the required components will be imported together in one shipment to make a specific number of pallets. The assembled pallets will be used by your customer, a steel door manufacturer, to transport 36” x 82-3/4” and 40” x 82-3/4” steel doors.
CBP rationale
The applicable subheading for the unassembled pallet kits, described above, will be 4415.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pallets, box-pallets and other load boards, of wood, other.
Full text
N012467 July 5, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4415.20.8000 Mr. Ross M. Mollberg Spruce Top Lumber Sales Ltd. P.O. Box 1448 Stonewall, Manitoba R0C 2Z0 Canada RE: The tariff classification of unassembled wood pallets from Canada Dear Mr. Mollberg: In your letter dated June 7, 2007 you requested a tariff classification ruling. 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 38” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 38” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 38”. The 42” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 42” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 42”. The components are imported in a condition ready to be assembled together. The exact number of the required components will be imported together in one shipment to make a specific number of pallets. The assembled pallets will be used by your customer, a steel door manufacturer, to transport 36” x 82-3/4” and 40” x 82-3/4” steel doors. The applicable subheading for the unassembled pallet kits, described above, will be 4415.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pallets, box-pallets and other load boards, of wood, other. The general rate of duty will be 10.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of wood pallet collars from Latvia
The tariff classification and country of origin of unassembled wood pallets from Mexico
Internal Advice #07/22; Classification of unassembled pallets
The tariff classification of wood boards to make appliance bases and unassembled wood pallets from Canada
The tariff classification of softwood pallets, stringers and lumber from Canada.
The tariff classification of unassembled pallets and additional packing material from Canada
The tariff classification of a pallet kit from CanadaDear Mr. Ashley:
The tariff classification of unassembled pallets and extra pieces of sawn deckboards from Canada
The tariff classification of unassembled wooden pallets from Canada.
The tariff classification of reusable cases consisting of pallet bottoms, collars and lids from India and from Germany; box-pallets
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →