Key facts
- HS subheading
- 8304.00
- Duty (MFN)
- 3.9%
- National lines
- 1
- Tariff
- United States
- Chapter
- 83: Miscellaneous articles of base metal
Summary
The United States tariff splits HS 8304.00 (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 94.03) into 1 national line: 8304.00.00.00 (desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403). The general (MFN) duty is 3.9% on this line.
United States lines under 8304.00
The United States tariff splits HS 8304.00 (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 94.03) into 1 national line: 8304.00.00.00 (desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403).
The general (MFN) duty is 3.9% on this line.
- 8304.00.00.00Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403Duty: 3.9%
In other countries
No other national tariff on border.bot has live lines under 8304.00 yet.
Frequently asked questions
How many national tariff lines does the United States tariff have under HS 8304.00?
The United States tariff splits HS 8304.00 (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 94.03) into 1 national line: 8304.00.00.00 (desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403).
What is the duty on HS 8304.00 in the United States?
The general (MFN) duty is 3.9% on this line.
Sources and updates
The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.
The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.
The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.
This page was last updated on 9 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.
Official source files: