HS HEADING 8304

Office equipment; filing cabinets, card-index cabinets, paper trays and rests, pen trays, office-stamp stands and the like, of base metal, other than office furniture of heading no. 9403

HEADING

8304

CHAPTER

83 — Miscellaneous articles of base metal

In plain English

This category includes office tools and storage items made from base metal, such as filing cabinets, card-index cabinets, paper trays, pen trays, and stamp stands. It explicitly excludes office furniture that falls under a different classification. The single subheading covers all these listed office and desk accessories, provided they are not considered office furniture under the other heading.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8304.00

Office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403

Chapter 83 classification notes

Chapter 83 covers consumer hardware; personal-quantity import clears as routine.

Frequent misclassification in this chapter

Door locks (8301.40) vs. cabinet locks (8301.50) — application-specific.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 83

← Chapter 83