Product classification
HS code for Filing cabinets: 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.
Classification of filing cabinets under HS 8304.00
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.
- Covers
- 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
- Also under 8304.00
- Hon Filing Cabinets
- Lorell Metal Desk Accessories
- Safco Products Filing Cabinets
- Steelcase Desk Organizers
Codes often confused with 8304.00
Common mistake. 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.
Top exporters and importers of HS 830400 (the code used for filing cabinets), 2025
In 2025, the largest exporter of HS 830400 (the code used for filing cabinets) in UN Comtrade data was China, with 65% of world exports; the largest importer in UN Comtrade data was the United States, with 39% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 830400, not only filing cabinets.
Top exporters 2025 · share of world exports
- 1 China $199M 65% of world exports
- 2 Netherlands $17M 5.5% of world exports
- 3 Poland $12M 4.0% of world exports
World total: $306M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $139M 39% of world imports
- 2 Germany $18M 5.2% of world imports
- 3 France $16M 4.4% of world imports
World total: $353M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for filing cabinets
Brazil classifies filing cabinets under NCM 8304.00.00: HS 8304.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about filing cabinets
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). The HS code for filing cabinets made of base metal that are not floor-standing is 8304.00.
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.
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.
Which countries are the top exporters of filing cabinets (HS 830400)?
In 2025, the top exporters of HS 830400 (the code used for filing cabinets) in UN Comtrade data were China ($199M, 65% of world exports), the Netherlands ($17M) and Poland ($12M). World exports came to about $306M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of filing cabinets (HS 830400)?
In 2025, the top importers of HS 830400 (the code used for filing cabinets) in UN Comtrade data were the United States ($139M, 39% of world imports), Germany ($18M) and France ($16M). World imports came to about $353M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
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.
What is the NCM code for filing cabinets in Brazil?
In Brazil, filing cabinets (HS 830400) is classified under NCM 8304.00.00.