HS 441520 Pallets, box pallets and other load boards; pallet collars
Quick Answer: Pallets, box pallets, and other load boards, along with pallet collars, imported under HS 441520 enter the UK duty-free, the EU at rates up to 4.00%, and the US at rates up to 10.7% or free for certain trade agreements. This classification specifically covers platforms designed for the unitization of goods for transport or storage, including collapsible or stackable designs. Importers should be aware that preferential duty rates may apply in the US based on the country of origin. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates and origin requirements for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4415200000 | — | — | — |
| 4415202000 | 0.00 % | — | — |
| 4415209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4415202000 | 3.00 % | — | — |
| 4415200000 | — | — | — |
| 4415209000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 441520 | — | — | — |
| 4415208000 | 10.7% | Free (17 programs) | ["No."] |
| 4415204000 | Free | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4415.20?
Imports of Pallets, box pallets and other load boards; pallet collars may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 441520 cover?
This subheading covers pallets, box pallets, and other load boards, as well as pallet collars, all primarily constructed from wood. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these items are designed for the transport and storage of goods, facilitating mechanical handling. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to assembled or unassembled wooden structures meeting these functional criteria, excluding those made from other materials.
What falls outside HS 441520?
The following products are excluded from HS 441520: wooden crates, boxes, or cases specifically designed for the retail packaging of goods, which are typically classified under heading 441510. Furthermore, any load boards or pallets constructed predominantly from materials other than wood, such as plastic, metal, or cardboard, are classified elsewhere. Simple wooden planks or lumber not assembled into a load-bearing structure also fall outside this subheading.
What are common classification mistakes for HS 441520?
A common error is misclassifying wooden containers that are not specifically designed as load boards or pallets. For instance, decorative wooden boxes or simple wooden shelving units, even if they can support weight, may not meet the functional definition of a load board as per General Rule of Interpretation (GRI) 1. Importers may also incorrectly classify partially assembled components if they do not constitute a complete load board or pallet as intended by the heading.
How should importers classify products under HS 441520?
The correct procedure for classifying products under HS 441520 involves first determining the primary material of construction, which must be wood. Next, assess the product's design and intended function; it must be a pallet, box pallet, or load board for facilitating the movement and storage of goods. Reviewing the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial to confirm its suitability for this subheading.
How is the duty calculated for products under HS 441520?
A shipment of 100 standard wooden pallets, each weighing approximately 15 kg and declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,000 USD × 0.05 = $100.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 441520.
Which trade agreements reduce duties for HS 441520?
Several free trade agreements may reduce the applicable duty rate for HS 441520, including the United States-Mexico-Canada Agreement (USMCA), where qualifying pallets originating from Canada or Mexico may be subject to a 0% duty rate. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. Documentation such as a self-certified origin statement for USMCA or a CPTPP Certificate of Origin is typically required to claim these preferences.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 441520 (Pallets, box pallets and other load boards; pallet collars)?
The Most Favored Nation (MFN) duty rate for HS code 441520 can vary by country. For instance, the United States applies a 0.00% MFN duty rate. The European Union's TARIC system may have rates such as 3.00% ad valorem. The UK Trade Tariff also lists rates, which can be found by consulting their specific tariff schedule. It is crucial to check the applicable tariff schedule for the importing country at the time of import, as rates can change.
How is the duty calculated for HS code 441520, using a specific example?
Duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applies a 3.00% ad valorem duty rate on pallets valued at $10,000, the duty would be $10,000 (value) * 0.03 (duty rate) = $300. If the rate were specific, for instance, $5 per pallet, and you imported 100 pallets, the duty would be 100 (quantity) * $5 (rate) = $500. Always verify the specific duty basis (ad valorem or specific) and rate in the destination country's tariff.
What are the key classification criteria for goods under HS code 441520?
HS code 441520 covers 'Pallets, box pallets and other load boards; pallet collars'. Key classification criteria include the item's function as a load-bearing platform for transport or storage, its construction (typically from wood, but can include other materials if predominantly wood), and its form. 'Pallets' are typically flat structures. 'Box pallets' are enclosed or have sides. 'Other load boards' are similar platforms. 'Pallet collars' are detachable sides that can be fitted to a pallet base. Items not designed for load bearing or transport/storage, or those primarily made of other materials (e.g., metal pallets), would be classified elsewhere.
Which common trade agreements offer preferential duty rates for HS code 441520?
Many trade agreements can provide preferential duty rates, often resulting in 'Free' entry. For example, under the USMCA (United States-Mexico-Canada Agreement), goods may qualify for preferential treatment. The EU has numerous Free Trade Agreements (FTAs) with countries that could offer reduced or zero duties. The UK also has a network of FTAs post-Brexit. A specific example of preferential rates often seen is 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', indicating potential duty-free entry for qualifying goods from these partner countries under their respective agreements. Importers must ensure their goods meet the rules of origin for the specific trade agreement to claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 441520?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 441520, specific requirements might include a certificate of origin to claim preferential duty rates under a trade agreement. Depending on the importing country's phytosanitary regulations, especially for wooden pallets, a phytosanitary certificate or proof of treatment (e.g., ISPM 15 compliance marking) may be mandatory to prevent the introduction of pests. Always consult the customs authority of the importing country for the most precise and up-to-date documentation list.