Product classification
HS code for Metal filing cabinet: 9403.10
Furniture, metal, for office use.
Classification of metal filing cabinet under HS 9403.10
Metal filing cabinets are classified under HS code 9403.10, which specifically identifies metal furniture of a kind used in offices. This classification is determined by the material of construction (base metal) and the intended environment of use (office). According to the General Rules of Interpretation (GRI) 1 and 6, products are classified according to the terms of the headings and subheadings. Heading 9403 covers \"Other furniture and parts thereof,\" and the subheading 9403.10 is reserved for metal furniture designed for office settings. To qualify, the cabinet must be primarily designed for floor-standing or wall-attachment in an office to store documents, files, or office supplies. A key technical distinction often used by customs authorities is the height; office filing cabinets typically exceed 80 cm in height. The classification also considers the internal configuration, such as drawers fitted with rails for hanging folders or specific dividers for card indexes. The use of base metal (steel or aluminum) is a prerequisite for this specific code, as wooden equivalents are moved to different subheadings within the same chapter.
- Covers
- Vertical metal filing cabinets with two to five drawers
- Lateral metal filing cabinets for wide-format document storage
- Mobile metal pedestals designed for under-desk office use
- Metal card index cabinets for library or record-keeping applications
- Heavy-duty steel blueprint or plan cabinets
- Also under 9403.10
- Hon Company filing cabinets
- Steelcase metal desks
- IKEA Galant metal storage
- Bisley filing cabinets
Codes often confused with 9403.10
Common mistake. Metal filing cabinets are frequently misclassified under HS code 9403.20, which covers \"Other metal furniture.\" The distinction lies in the intended use; 9403.20 is for domestic or non-office metal furniture. Another common error is using HS code 8304.00, which covers desk-top filing or card-index cabinets and similar office equipment of base metal. However, 8304.00 is intended for smaller accessories that do not constitute floor-standing furniture. If the cabinet is made of wood, it must be classified under 9403.30, regardless of its function as a filing system.
Top exporters and importers of HS 940310 (the code used for metal filing cabinet), 2025
In 2025, the largest exporter of HS 940310 (the code used for metal filing cabinet) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 32% 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 940310, not only metal filing cabinet.
Top exporters 2025 · share of world exports
- 1 China $1.1B 29% of world exports
- 2 Canada $437M 11% of world exports
- 3 Germany $291M 7.5% of world exports
World total: $3.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.2B 32% of world imports
- 2 Germany $270M 7.0% of world imports
- 3 United Kingdom $200M 5.2% of world imports
World total: $3.8B 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 metal filing cabinet
Brazil classifies metal filing cabinet under NCM 9403.10.00: HS 9403.10 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 metal filing cabinet
What is the HS code for Metal filing cabinet?
The HS code for Metal filing cabinet is 940310 (Furniture; metal, for office use). The primary HS code for a metal filing cabinet used in an office environment is 9403.10.
How do I classify Metal filing cabinet for customs?
Metal filing cabinet is classified under HS code 940310 — Furniture; metal, for office use. This is a 6-digit subheading level code.
Does this code include cabinets with built-in safes?
No, if the cabinet is primarily a reinforced safe or a strong-box for valuables, it should be classified under HS code 8303.00, which covers armored or reinforced safes and strong-boxes.
Which countries are the top exporters of metal filing cabinet (HS 940310)?
In 2025, the top exporters of HS 940310 (the code used for metal filing cabinet) in UN Comtrade data were China ($1.1B, 29% of world exports), Canada ($437M) and Germany ($291M). World exports came to about $3.9B, 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 metal filing cabinet (HS 940310)?
In 2025, the top importers of HS 940310 (the code used for metal filing cabinet) in UN Comtrade data were the United States ($1.2B, 32% of world imports), Germany ($270M) and the United Kingdom ($200M). World imports came to about $3.8B, 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 Metal filing cabinet the same in all countries?
The base HS code 940310 for Metal filing cabinet 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 metal filing cabinet in Brazil?
In Brazil, metal filing cabinet (HS 940310) is classified under NCM 9403.10.00.