Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403
1 declarable lines
Heading 8304 covers desk-top office and desk equipment of base metal, such as filing or card-index cabinets, paper trays, paper rests, pen trays and office-stamp stands. It has one declarable line, 8304.00.00.00, with a general (MFN) duty rate of 3.9%. Office furniture of heading 9403 is excluded.
Products in this heading
- Base metal desk-top filing cabinets
- Card-index cabinets of base metal
- Metal paper trays
- Paper rests of base metal
- Pen trays of base metal
- Office-stamp stands of base metal
- Base metal parts for these desk-top articles
How to choose the right subheading
- Confirm the article is made of base metal; plastic or wood versions are not in heading 8304.
- Confirm it is desk-top office or desk equipment, such as a tray, rest, pen tray, stamp stand or desk-top filing cabinet.
- Check that it is not office furniture of heading 9403; full-size office furniture is excluded.
- Check that it is not a small office article of heading 8305, such as paper clips or letter clips.
- Classify parts of these base metal articles in the same line, 8304.00.00.00.
Often confused with
- Heading 9403Office filing cabinets and desks of heading 9403
Heading 8304 excludes office furniture of heading 9403.
- Heading 8305Base metal paper clips and letter clips
These are office articles of heading 8305, not desk equipment of heading 8304.
- Heading 8310Base metal name plates and sign plates
Sign plates and name plates are classified in heading 8310.
- Heading 8301Base metal locks for cabinets
Locks and padlocks are classified in heading 8301.
Frequently asked questions
What is the HTS code for a metal desktop paper tray?
A base metal desk-top paper tray is classified under 8304.00.00.00, with a general (MFN) duty rate of 3.9%.
What is the duty on a base metal pen tray?
Base metal pen trays classified in 8304.00.00.00 carry a general (MFN) duty rate of 3.9%.
How do I classify a metal desk organizer?
Classify it as 8304.00.00.00 at a general (MFN) rate of 3.9% if it is base metal desk-top office equipment and not office furniture of heading 9403.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.