HS Code for Filing cabinets
Filing cabinets and similar office equipment are classified under HS code 8304.00 because they are constructed of base metal and are designed for the organization and storage of documents, though they are specifically distinguished from larger office furniture. According to the Harmonized System's General Rules of Interpretation (GRI 1), classification is determined by the terms of the headings and any relative section or chapter notes. Heading 8304 specifically covers office equipment such as filing cabinets, card-index cabinets, and paper rests made of base metal, provided they are not designed to stand on the floor. If the equipment is floor-standing, it typically moves to Chapter 94. The classification under 8304.00 emphasizes the item's utility as a desk-top or wall-mounted organizational tool rather than a piece of structural furniture. The base metal composition—usually steel or aluminum—is a primary requirement for this heading, as plastic or wooden equivalents would fall under Chapters 39 or 44, respectively.
Products Included
- Metal desk-top filing cabinets
- Card-index cabinets for office use
- Base metal paper trays and paper rests
- Pen trays and office-stamp stands
- Small metal drawers for document storage
Common Misclassification
The most frequent misclassification occurs with HS code 9403.10, which covers metal furniture of a kind used in offices. The distinction lies in the physical placement and size: 8304.00 is reserved for equipment that is not floor-standing, whereas 9403.10 is for larger, floor-standing units. Additionally, if the filing cabinet is made of plastic, it must be classified under 3926.10, and if made of wood, it falls under 4421.99 or 9403.30.
FAQ
What is the HS code for Filing cabinets?
The HS code for filing cabinets made of base metal that are not floor-standing is 8304.00.
Does this code include plastic filing trays?
No, HS code 8304.00 is strictly for base metal equipment. Plastic filing trays are classified under HS code 3926.10 as office or school supplies of plastics.
Industry
Frequently Asked Questions
What is the HS code for Filing cabinets?
The HS code for Filing cabinets is 830400 (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).
How do I classify Filing cabinets for customs?
Filing cabinets is classified under HS code 830400 — 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. This is a 6-digit subheading level code.
Is the HS code for Filing cabinets the same in all countries?
The base HS code 830400 for Filing cabinets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.