# United States tariff lines 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). The general (MFN) duty is 3.9% on this line.

Source: https://border.bot/countries/united-states/hs-codes/830400
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 83](https://border.bot/countries/united-states/hs-codes/83) / [8304.00](https://border.bot/countries/united-states/hs-codes/830400)

## Key facts

- HS subheading: [8304.00](https://border.bot/hs-codes/830400)
- Duty (MFN): 3.9%
- National lines: 1
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 83: Miscellaneous articles of base metal

## 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.

- [8304.00.00.00](https://border.bot/countries/united-states/hs-codes/8304000000) 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. Duty (MFN): 3.9%

## In other countries

No other national tariff on border.bot has live lines under 8304.00 yet.

- [The Harmonized System text for 8304.00](https://border.bot/hs-codes/830400)

- Previous subheading: [8303.00](https://border.bot/countries/united-states/hs-codes/830300) Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, and parts thereof, of base metal
- Next subheading: [8305.10](https://border.bot/countries/united-states/hs-codes/830510) Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

## 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:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/830400.json