HS Code for Letter trays

Letter trays made of paper or paperboard are classified under HS code 481960. This code is part of the heading for cartons, boxes, cases, bags, and other packing containers, but specifically targets "office box files, letter trays, storage boxes and similar articles." These items are used for the organization and storage of documents in offices, shops, or warehouses. The classification is determined by the material composition; the trays must be constructed primarily from paper, paperboard, cellulose wadding, or webs of cellulose fibers. These articles are often reinforced or have metal fittings (like grommets or label holders), but they remain in Chapter 48 as long as the paperboard provides the essential character. This classification helps distinguish lightweight, fiber-based office organizers from those made of plastic, wood, or metal.

Products Included

• Cardboard letter trays
• Paperboard desk organizers
• Box files for letters
• Corrugated paperboard storage trays
• Foldable paperboard document trays

Common Misclassification

Letter trays are frequently misclassified based on material. Plastic letter trays are classified under HS code 392610 (office or school supplies of plastics), while metal trays fall under 7326 or 8304. Another common error is using HS code 481910, which is for corrugated paper and paperboard boxes used for shipping; letter trays are considered office stationery/storage rather than transport packaging. Finally, if the tray is part of a set with other materials, the "essential character" rule of GRI 3(b) must be applied.

FAQ

What is the HS code for paperboard letter trays?

The HS code for letter trays and similar office storage articles made of paper or paperboard is 481960.

Are plastic desk organizers covered under this code?

No, this code is strictly for paper-based products. Plastic organizers are classified under HS code 392610.