Abstract: A PVC pallet or crate is disclosed, wherein the pallet is made from PVC structural products such as hollow, extruded PVC profiles. The profiles are bonded together using an adhesive. The profiles are preferably surface treated before bonding to enhance the strength of the bond. The PVC structural products preferably incorporate an acrylic polymer impact modifier in a certain amount to greatly increase the toughness of the structural product. The adhesive is preferably a hot-melt moisture-cure polyurethane adhesive. The surface treatment is preferably achieved by plasma treating or flame treatment. A method for making PVC pallets or crates is also disclosed.