HS Code for Wooden filing cabinet

Wooden filing cabinets are classified under HS code 9403.30, which is designated for wooden furniture of a kind used in offices. The classification is determined by the intended use and design features of the product. Office furniture in this category typically includes desks, cabinets, and shelving units that are designed to facilitate administrative tasks. Filing cabinets classified here are usually characterized by their internal fittings designed to hold hanging folders, lateral files, or specific document sizes. Under the Harmonized System, the distinction between office furniture (9403.30) and other wooden furniture (9403.60) often depends on the height and functional design; office cabinets are generally designed to stand on the floor and are of a height exceeding 80 cm, though smaller pedestal units also fall here if they are clearly for office environments.

Products Included

• Vertical wooden filing cabinets
• Lateral wooden file drawers
• Wooden mobile pedestals for office use
• Executive wooden credenzas with filing drawers
• Wooden card index cabinets

Common Misclassification

A common misclassification occurs with HS code 9403.60, which covers "other wooden furniture." This code is often used incorrectly for office cabinets that are intended for home office use. However, if the design is primarily for a professional office setting, 9403.30 is more appropriate. Additionally, filing cabinets made of metal must be classified under 9403.10, and small wooden boxes for files that are not floor-standing might be classified under 4420 as wooden boxes or 4421 as other articles of wood.

FAQ

What is the HS code for wooden filing cabinet?

The HS code for a wooden filing cabinet used in an office environment is 9403.30.

What if the filing cabinet is for home use?

If the furniture is clearly designed for domestic use rather than a professional office environment, it may be classified under 9403.60. However, most customs authorities treat filing-specific furniture as office furniture regardless of the final location.