The tariff classification of a shipping pallet from Vietnam

N362367
June 30, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4415.20.8000
Mr. Steven Trotter Terra Mater USA 130 Bodet Lane Covington, LA 70433 RE: The tariff classification of a shipping pallet from Vietnam Dear Mr. Trotter: In your letter, dated June 15, 2026, you requested a binding tariff classification ruling on a shipping pallet. Product information and a sample were submitted for our review. The product under consideration is the NetZero shipping pallet. You indicate that the pallet is made of a molded composite containing 71 percent wood particles, 25 percent coconut husk particles, and 4 percent polymeric methylene diphenyl diisocyanate (pMDI), an industrial resin. The NetZero shipping pallet is essentially molded wood particle board. The pallet comes in a single deck version and a double deck version. Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) states that Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood. Heading 4415 provides for pallets, and therefore provides for pallets of particle board. The applicable subheading for the NetZero shipping pallet will be 4415.20.8000, HTSUS, which provides for 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: Pallets, box-pallets and other load boards; pallet collars: Other. The general rate of duty will be 10.7 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division