Heading 4415

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.

2 subheadings

Subpartidas

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

4 tariff items

4415.20

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

1 tariff items

Notas explicativas

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

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Cases, boxes, crates, drums and similar packings This subheading includes complete sets of boards — unassembled — of wood, sawn, sliced or peeled, intended for making up into packing cases, crates, etc., presented in a single consignment, whether or not the bottoms, sides, lids and fastenings are arranged in a series. Incomplete sets are classified as follows: 1. parts of packings, such as...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Cable-drums See the HS Explanatory Note to heading 4415 , (II).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pallets, box pallets and other load boards; pallet collars See the HS Explanatory Note to heading 4415 , (III) and (IV).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 44 Notes (6)

1. 1. This Chapter does not cover: • (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); • (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); • (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in...

2. 2. In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5. 5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. 6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

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