Subheading · Section XV

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 9403

8304.00
  • —UK
  • 2.7%EU
  • 60%Türkiye
  • 3.9%USA
  • US$328.3mWorld trade in 2024

8304.00 is a six-digit subheading of heading 8304, filing cabinets, card-index cabinets, paper trays, paper rests, pen trays…, chapter 83.

The EU Combined Nomenclature has one tariff line for subheading 8304.00; the duty is 2.7%.

Subheading 8304.00 is a single line in the Turkish Customs Tariff Schedule, where the statutory rate is 60%.

The Harmonized Tariff Schedule of the United States has one tariff line for subheading 8304.00; the duty is 3.9%.

World trade in these goods reached US$328.3m in 2024, up 8.4% on 2023.

China was the largest exporter with 69.8% of the total, ahead of Singapore.

The United States imported the most (US$104.9m).

The United Kingdom ranked 5th among 131 exporters with US$6.9m; its largest buyer was the United Arab Emirates.

The United Kingdom imported US$9.4m, most of it from China.

Duty rates compared

UK specific or compound duty Third-country duty 1 tariff line EU 2.7% Third-country duty 1 tariff line Türkiye 60% Statutory rate (Law 474) 1 tariff line USA 3.9% General (MFN) 1 tariff line

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 8304 00 00 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 9403

EU Combined Nomenclature

EU lines →
  1. 8304 00 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 9403 2.7%—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 8304.00.00.00.00 Adi metallerden dosya kutuları, fiş kutuları, tasnif ve ayırım kutuları, kağıtlıklar, kalem kutuları, kaşe askılıkları ve benzeri büro eşyası (94.03 pozisyonundaki büro mobilyaları hariç) 60%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 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 3.9%kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

8304.00 · US$328.3m

Trade value (US$) no reported trade < US$35.9kUS$35.9k+US$542.3k+US$3.7m+> US$7.5m

Exports: 131
  1. China: US$229.2m
  2. Singapore: US$8.7m
  3. Germany: US$8.4m
  4. Netherlands: US$7.5m
  5. United Kingdom: US$6.9m
  6. Poland: US$5.8m
  7. Cambodia: US$5.3m
  8. France: US$5.2m
  9. Italy: US$5m
  10. Tunisia: US$4.4m
  11. United States: US$4.3m
  12. Lithuania: US$3.7m
  13. Sweden: US$3.7m
  14. Spain: US$2.8m
  15. Taiwan: US$2.1m
  16. India: US$1.9m
  17. Belgium: US$1.8m
  18. Saudi Arabia: US$1.6m
  19. Thailand: US$1.6m
  20. Czechia: US$1.4m
  21. Denmark: US$1.3m
  22. South Africa: US$1.3m
  23. Hong Kong SAR China: US$1.3m
  24. Japan: US$1.1m
  25. Malaysia: US$1.1m
  26. Austria: US$917.1k
  27. Greece: US$791.1k
  28. Slovakia: US$634.3k
  29. South Korea: US$605.4k
  30. Indonesia: US$581.9k
  31. United Arab Emirates: US$555.6k
  32. Vietnam: US$542.3k
  33. Romania: US$523.2k
  34. Canada: US$514.4k
  35. Ireland: US$484k
  36. Türkiye: US$472.5k
  37. Australia: US$396.3k
  38. Finland: US$388.8k
  39. Switzerland: US$368.7k
  40. Bulgaria: US$315.6k
  41. Egypt: US$255.1k
  42. Russia: US$252.1k
  43. New Zealand: US$228.4k
  44. Slovenia: US$193.5k
  45. Hungary: US$179.2k
  46. Norway: US$168.6k
  47. Portugal: US$164.1k
  48. Brazil: US$154k
  49. Latvia: US$103.5k
  50. Mexico: US$96.6k
  51. Croatia: US$85.7k
  52. El Salvador: US$84.8k
  53. Luxembourg: US$75.2k
  54. Bosnia & Herzegovina: US$65.7k
  55. Philippines: US$58k
  56. Guatemala: US$55.2k
  57. Moldova: US$55.2k
  58. Serbia: US$52.7k
  59. Côte d’Ivoire: US$47.5k
  60. Colombia: US$43.9k

Top exporters

RankCountryValueShare
1 China US$229.2m 69.8%
2 Singapore US$8.7m 2.7%
3 Germany US$8.4m 2.6%
4 Netherlands US$7.5m 2.3%
5 United Kingdom US$6.9m 2.1%
6 Poland US$5.8m 1.8%
7 Cambodia US$5.3m 1.6%
8 France US$5.2m 1.6%
9 Italy US$5m 1.5%
10 Tunisia US$4.4m 1.3%

Top importers

RankCountryValueShare
1 United States US$104.9m 31.9%
2 Germany US$15.1m 4.6%
3 France US$13.3m 4.1%
4 Japan US$12.1m 3.7%
5 Thailand US$9.6m 2.9%
6 United Kingdom US$9.4m 2.9%
7 Poland US$7.9m 2.4%
8 Indonesia US$7.7m 2.3%
9 Spain US$7.4m 2.3%
10 United Arab Emirates US$7.2m 2.2%

Questions and answers

What is the HS code for 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 9403?

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 9403 fall under HS subheading 8304.00, part of heading 8304, in section XV of the Harmonized System.

What is the import duty on filing cabinets, card-index cabinets, paper… in the EU?

Under the EU Combined Nomenclature, imports under 8304.00 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on filing cabinets, card-index cabinets, paper… in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 8304.00 from countries without a preferential agreement are charged at 3.9%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most filing cabinets, card-index cabinets, paper…?

China, with US$229.2m in 2024 (69.8% of world exports).