Product classification
HS code for Paper trays: 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 paper trays under HS 8304.00
Despite the common name "paper trays," HS code 830400 refers to office or desk equipment made of base metal. This heading includes 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 9403. The classification is governed by Chapter 83, which covers miscellaneous articles of base metal. For a product to be classified here, it must be made of a base metal (such as steel, aluminum, or wire mesh) and intended for use as office equipment. This code specifically excludes items that have the character of furniture (which would fall under 9403) or items made of plastic or paper. It is a common point of confusion for importers who might assume "paper trays" refers to the material of the tray rather than the item's function as a holder for paper documents.
- Covers
- Metal wire mesh paper trays
- Steel desk organizers for documents
- Aluminum paper rests
- Metal tiered document trays
- Base metal pen trays and stamp stands
- 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 when the tray is made of a material other than metal. If the tray is made of molded paper pulp or paperboard, it should be classified under 482370 or 482390. If it is made of plastic, it falls under 392610. Furthermore, if the "paper tray" is a large, floor-standing unit, it may be considered office furniture and classified under 940310 (metal furniture) rather than 830400, which is intended for desk-top or wall-mounted equipment.
Top exporters and importers of HS 830400 (the code used for paper trays), 2025
In 2025, the largest exporter of HS 830400 (the code used for paper trays) 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 paper trays.
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 paper trays
Brazil classifies paper trays 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 paper trays
What is the HS code for Paper trays?
The HS code for Paper trays 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 Paper trays for customs?
Paper trays 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.
What is the HS code for metal Paper trays?
The HS code for paper trays and similar desk equipment made of base metal is 830400.
Are plastic paper trays classified here?
No, HS code 830400 is strictly for base metal articles. Plastic paper trays are typically classified under HS code 392610 as office or school supplies.
Which countries are the top exporters of paper trays (HS 830400)?
In 2025, the top exporters of HS 830400 (the code used for paper trays) 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 paper trays (HS 830400)?
In 2025, the top importers of HS 830400 (the code used for paper trays) 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 Paper trays the same in all countries?
The base HS code 830400 for Paper 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 paper trays in Brazil?
In Brazil, paper trays (HS 830400) is classified under NCM 8304.00.00.