Product classification
HS code for Letter trays: 4819.60
Paper and paperboard, 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.
Classification of letter trays under HS 4819.60
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.
- Covers
- Cardboard letter trays
- Paperboard desk organizers
- Box files for letters
- Corrugated paperboard storage trays
- Foldable paperboard document trays
- Also under 4819.60
- IKEA KVARNVIK storage boxes
- Fellowes Bankers Box
- Leitz magazine files
- Staples document storage boxes
- Smead box files
Codes often confused with 4819.60
Common mistake. 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.
Top exporters and importers of HS 481960 (the code used for letter trays), 2025
In 2025, the largest exporter of HS 481960 (the code used for letter trays) in UN Comtrade data was the Netherlands, with 14% of world exports; the largest importer in UN Comtrade data was Germany, with 12% 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 481960, not only letter trays.
Top exporters 2025 · share of world exports
- 1 Netherlands $57M 14% of world exports
- 2 Poland $45M 11% of world exports
- 3 Germany $45M 11% of world exports
World total: $418M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $57M 12% of world imports
- 2 France $50M 11% of world imports
- 3 Netherlands $46M 10.0% of world imports
World total: $461M 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 letter trays
Brazil classifies letter trays under NCM 4819.60.00: HS 4819.60 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about letter trays
What is the HS code for Letter trays?
The HS code for Letter trays is 481960 (Paper and paperboard; 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).
How do I classify Letter trays for customs?
Letter trays is classified under HS code 481960 — Paper and paperboard; 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 is a 6-digit subheading level code.
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.
Which countries are the top exporters of letter trays (HS 481960)?
In 2025, the top exporters of HS 481960 (the code used for letter trays) in UN Comtrade data were the Netherlands ($57M, 14% of world exports), Poland ($45M) and Germany ($45M). World exports came to about $418M, 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 letter trays (HS 481960)?
In 2025, the top importers of HS 481960 (the code used for letter trays) in UN Comtrade data were Germany ($57M, 12% of world imports), France ($50M) and the Netherlands ($46M). World imports came to about $461M, 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 Letter trays the same in all countries?
The base HS code 481960 for Letter trays 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 letter trays in Brazil?
In Brazil, letter trays (HS 481960) is classified under NCM 4819.60.00.