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
General
3.9%
Units
kg
Column 2
45%
Special
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
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Plain-English explanation
HTS 8304.00.00.00 is the U.S. Harmonized Tariff Schedule classification for 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. It's a 10-digit statistical line in Chapter 83: Miscellaneous articles of base metal, Section XV: Base Metals and Articles of Base Metal, used by U.S. Customs and Border Protection to determine the duty rate at entry. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.
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Recent CBP rulings(5)
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of a computer monitor stand from China.
The tariff classification of monitor mounts and stands from China
The tariff classification of a “name card and business card holder” from China.
The tariff classification of a bookend from China
The tariff classification of desk and office accessories from China
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
Frequently asked questions
What is HTS code 8304.00.00.00?
HTS 8304.00.00.00 is the U.S. Harmonized Tariff Schedule classification for 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. It belongs to Chapter 83 of the HTSUS.
What is the general duty rate for HTS 8304.00.00.00?
The general (Column 1) duty rate for HTS 8304.00.00.00 is 3.9%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Are there preferential or trade-program rates for HTS 8304.00.00.00?
Yes. Imports of HTS 8304.00.00.00 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.
What is the Column 2 (statutory) rate for HTS 8304.00.00.00?
The Column 2 rate for HTS 8304.00.00.00 is 45%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Are there Section 301 or Section 232 tariffs on HTS 8304.00.00.00?
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 8304.00.00.00 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
Does HTS 8304.00.00.00 have any antidumping or countervailing duty (AD/CVD) orders?
No active AD/CVD orders currently flag HTS 8304.00.00.00 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Trade programs(16)
Free Trade Agreement and special-program eligibility
Relevant notes(1)
Section and chapter notes that govern this code
Classification of Composite Articles
Throughout this schedule, the expression 'base metals' means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium, and thallium.
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