# HS code 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

> HS code 8304.00 covers 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. It sits in heading 83.04 (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) in chapter 83 (miscellaneous articles of base metal). It is the only subheading of heading 83.04, so every good of the heading is classified here. National tariff lines under 8304.00 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/830400
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 83](https://border.bot/hs-codes/83) / [83.04](https://border.bot/hs-codes/8304) / [8304.00](https://border.bot/hs-codes/830400)

## Key facts

- HS code: 8304.00
- Covers: 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
- Heading: [83.04: 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](https://border.bot/hs-codes/8304)
- Chapter: [83: Miscellaneous articles of base metal](https://border.bot/hs-codes/83)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/830400)

## What this code covers

HS code 8304.00 covers 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.

The legal text of the subheading is “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”, in HS2022.

## What it doesn’t cover

It is the only subheading of heading 83.04, so every good of the heading is classified here.

## How it is structured

8304.00 is a six-digit subheading. Its first two digits, 83, are the chapter; the first four, 8304, are heading 83.04; the last two, 00, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 83: Miscellaneous articles of base metal
- Heading 83.04: 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
- Subheading 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

## In other countries

National tariff lines under 8304.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/830400): 1 line, used by 1 other country

- Previous subheading: [8303.00](https://border.bot/hs-codes/830300) Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
- Next subheading: [8305.10](https://border.bot/hs-codes/830510) Fittings for loose-leaf binders or files

## Frequently asked questions

### What does HS code 8304.00 cover?

HS code 8304.00 covers 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.

### Which heading and chapter is HS code 8304.00 in?

HS code 8304.00 is in heading 83.04 (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) in chapter 83 (miscellaneous articles of base metal).

### Where are goods of heading 83.04 classified when 8304.00 doesn’t fit?

8304.00 is the only subheading of heading 83.04, so every good of the heading is classified there.

### Which countries’ tariffs list national lines under HS code 8304.00?

National tariff lines under 8304.00 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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.

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