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:

Heading 4415 encompasses a broad range of wooden articles specifically designed for packaging, transport, and storage of goods. This includes traditional forms of containment like packing cases, boxes, and crates, as well as cylindrical containers such as drums. It also extends to specialized wooden items for managing cables, such as cable-drums, and various types of wooden load boards and their components, including pallets, box-pallets, and pallet collars. The primary function of these articles is to protect, contain, and facilitate the movement of other goods.

This category is distinct from other headings within Section IX, which cover raw wood (Chapter 44), finished wood products like furniture (Chapter 94), or articles made from other materials like plastics (Chapter 39) or metals (Chapter 72-83). While siblings at the root level might represent entirely different classes of goods (e.g., live animals), within Chapter 44, heading 4415 is specifically dedicated to wooden packaging and load-bearing structures, differentiating it from headings that might cover sawn wood, plywood, or wooden furniture.

Heading 4415 is further subdivided to provide more granular classification based on the specific type of wooden article. Subheading 4415.10 covers the more traditional forms of wooden containment, including cases, boxes, crates, drums, and cable-drums, all serving the purpose of enclosing or holding items. In contrast, subheading 4415.20 focuses specifically on load-bearing platforms and their accessories, namely pallets, box-pallets, other load boards, and pallet collars, which are designed to be lifted and transported by mechanical handling equipment.