8304.00.00.00
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
Classification path
- 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
Rates of duty
- General (MFN)
- 3.9%
- Column 2Cuba, North Korea, Russia, Belarus
- 45%
- Unit of quantity
- kg
Trade agreement rates
About heading 8304
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
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.
Full guide to heading 8304Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.