I don't work for ups and I generally have only bad things to say about them. But....
I don't think that's why they charge more for residential. It's because they don't charge you when they have to come back if you are not there and that's way more likely to happen with a residential address.
IE the average number of times they have to come by to have a successful delivery at a commercial address is likely lower than it is with a residential one since it's more likely somebody is manning it during operating hours. So that $10 delta is to offset the missed deliveries, on average. Just the opinion from an operations-minded person
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