HS Code for Box files

Box files are classified under HS code 481960, which falls within Chapter 48 of the Harmonized System, dedicated to "Paper and paperboard; articles of paper pulp, of paper or of paperboard." Specifically, heading 4819 covers cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres. Subheading 481960 is precisely designated for "Box files, letter trays, storage boxes and similar articles, used in offices, shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres." This classification is determined by the primary material of manufacture (paper or paperboard) and its intended function as an organizational or storage article for office or similar environments.

Products Included

• Lever arch files (paperboard)
• Magazine files (paperboard)
• Document boxes for office use (paperboard)
• Storage boxes for documents (paperboard)
• Letter trays (paperboard)
• Archiving boxes (paperboard)

Common Misclassification

Common misclassifications for box files often arise from variations in material or function. Box files made of paper or paperboard should not be confused with articles classified under HS 4820 (Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard), as 4820 primarily covers items for writing, recording, or binding, not general storage boxes. Crucially, if a box file is made of plastic, it would be classified under HS 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914), not 481960. Similarly, metal box files would fall under HS 7326 (Other articles of iron or steel), highlighting the importance of material composition in classification.

FAQ

What is the HS code for Box files?

The HS code for Box files made of paper or paperboard is 481960.

Does the material of a box file affect its HS classification?

Yes, the material of a box file significantly affects its HS classification. HS 481960 specifically applies to box files made of paper, paperboard, cellulose wadding, or webs of cellulose fibres. If a box file is constructed from other materials, such as plastic or metal, it would be classified under different HS codes, for example, HS 3926 for plastic articles or HS 7326 for articles of iron or steel.