## Common ground
All are pallets designed to support and lift goods, typically using forklifts or similar equipment.
## Options at a glance
**4415.20 – Wooden pallets**
- **Defining trait:** Made from wood, commonly reusable and cost-effective.
- **Typical examples:** Standard 48x40 inch wooden skids, Euro-pallets (wooden variant).
- **Best fit when:** Transporting heavy or bulky goods where weight is less critical; used in general logistics with moderate load demands.
**7326.90 – Metal pallets**
- **Defining trait:** Constructed from iron or steel, offering high durability and resistance to damage.
- **Typical examples:** Steel warehouse pallets, reusable industrial pallets for harsh environments.
- **Best fit when:** Frequent handling, high-load applications, or use in automated systems where strength and longevity matter.
## Key differences
| Feature | 4415.20 (Wood) | 7326.90 (Metal) |
|------------------|----------------------|--------------------------|
| Material | Wood | Iron or steel |
| Durability | Moderate | High |
| Weight | Lighter | Heavier |
| Reusability | Limited to moderate | High (long-term use) |
## How to choose
- Is the pallet primarily made of wood? → 4415.20
- Is it made of iron or steel and designed for heavy-duty, repeated use? → 7326.90
## Overlaps & pitfalls
A pallet could be both reusable and durable, but the material is the key differentiator. If a product is made of wood but reinforced with metal parts, it may still fall under 4415.20 unless the metal forms the primary structural frame. The main function (lifting) is shared, so prioritize material as the defining trait