Subheading · Chapter 83 · Heading 8305

8305.10

8305.10: Fittings for loose-leaf binders or files

8305.10 is a six-digit subheading of heading 8305, fittings for loose-leaf binders or files, letter clips, letter corners, paper…, chapter 83.

What you pay

Importing into UK

Customs duty 2% standard rate · across 16 national lines depends on the country of origin
Additional duties and charges — Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8305 10 00 00 Fittings for loose-leaf binders or files 2%
  2. Ring binder mechanisms (other than those with 17 or 23 rings) consisting of two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism 2%
  3. 8305 10 00 11 Consigned from Viet Nam 2%
  4. 8305 10 00 13 Consigned from Lao People's Democratic Republic 2%
  5. 8305 10 00 19 Other 2%
  6. Ring binder mechanisms consisting of two steel sheets or wires with 17 or 23 rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism 2%
  7. 8305 10 00 21 Consigned from Viet Nam 2%
  8. 8305 10 00 23 Consigned from Lao People's Democratic Republic 2%
  9. 8305 10 00 29 Other 2%
  10. Other ring binder mechanisms 2%
  11. 8305 10 00 36 Ring binder mechanisms consisting of more than two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism 2%
  12. Ring binder mechanisms (other than those with 17 or 23 rings) consisting of two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism 2%
  13. 8305 10 00 37 Consigned from Viet Nam 2%
  14. 8305 10 00 38 Consigned from Lao People's Democratic Republic 2%
  15. 8305 10 00 39 Other 2%
  16. Ring binder mechanisms consisting of two steel sheets or wires with 17 or 23 rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism 2%
  17. 8305 10 00 40 Consigned from Viet Nam 2%
  18. 8305 10 00 41 Consigned from Lao People's Democratic Republic 2%
  19. 8305 10 00 42 Other 2%
  20. 8305 10 00 49 Other 2%
  21. 8305 10 00 50 Lever arch mechanisms for archiving sheets and other documents in binders and files consisting of arched sturdy metal elements (normally two) on a back plate and having at least one opening trigger that permits inserting and filing of sheets and other documents 2%
  22. 8305 10 00 99 Other 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    S.I. 2019/855, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9064
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£1m-35.3% · previous 12 months
Average import price£2.52 per kg
Jan 2024: £101kFeb 2024: £142kMar 2024: £79kApr 2024: £139kMay 2024: £50kJun 2024: £194kJul 2024: £88kAug 2024: £153kSept 2024: £78kOct 2024: £203kNov 2024: £91kDec 2024: £85kJan 2025: £167kFeb 2025: £144kMar 2025: £169kApr 2025: £207kMay 2025: £208kJun 2025: £82kJul 2025: £30kAug 2025: £113kSept 2025: £136kOct 2025: £75kNov 2025: £98kDec 2025: £136kJan 2026: £78kFeb 2026: £39kMar 2026: £160kApr 2026: £59kMay 2026: £45kJun 2026: £91kJul 2026: £63kAug 2026: £41k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £439k 43.1% -23.3%
Hungary £255k 25% -5.8%
Poland £118k 11.5% -2%
South Korea £66k 6.5% +2.3%
France £27k 2.6% +68.5%
Germany £26k 2.6% +22.2%
Taiwan £20k 2% —
Slovenia £18k 1.8% -86.6%

Same subheading in other tariffs

World trade in 2024

8305.10 · US$166m

Trade value (US$) no reported trade < US$23kUS$23k+US$327k+US$3m+> US$11m

Exports: 93
  1. China: US$76m
  2. Slovenia: US$26m
  3. Czechia: US$11m
  4. Hungary: US$10m
  5. Austria: US$8m
  6. India: US$6m
  7. Netherlands: US$5m
  8. Malaysia: US$5m
  9. Italy: US$3m
  10. South Korea: US$2m
  11. Japan: US$2m
  12. Spain: US$2m
  13. Poland: US$1m
  14. United States: US$1m
  15. Taiwan: US$1m
  16. Germany: US$1m
  17. Hong Kong SAR China: US$592k
  18. United Kingdom: US$589k
  19. Mexico: US$511k
  20. South Africa: US$365k
  21. Greece: US$327k
  22. France: US$220k
  23. Sweden: US$209k
  24. Switzerland: US$203k
  25. Belgium: US$176k
  26. Slovakia: US$171k
  27. Türkiye: US$130k
  28. Singapore: US$104k
  29. Thailand: US$96k
  30. Canada: US$84k
  31. Brazil: US$83k
  32. Colombia: US$63k
  33. Egypt: US$60k
  34. Portugal: US$43k
  35. Denmark: US$38k
  36. Serbia: US$37k
  37. Vietnam: US$32k
  38. Lithuania: US$26k
  39. Chile: US$26k
  40. Bosnia & Herzegovina: US$25k
  41. Norway: US$24k
  42. Russia: US$23k
  43. Bulgaria: US$22k
  44. United Arab Emirates: US$21k
  45. Australia: US$19k
  46. Jordan: US$19k
  47. Guatemala: US$18k
  48. Moldova: US$13k
  49. Indonesia: US$13k
  50. Luxembourg: US$11k
  51. Uganda: US$10k
  52. Peru: US$9k
  53. El Salvador: US$8k
  54. Ireland: US$8k
  55. Israel: US$6k
  56. Cambodia: US$6k
  57. Croatia: US$6k
  58. Estonia: US$5k
  59. Morocco: US$5k
  60. Iceland: US$4k

Top exporters

RankCountryValueShare
1 China US$76m 46.1%
2 Slovenia US$26m 15.7%
3 Czechia US$11m 6.8%
4 Hungary US$10m 5.8%
5 Austria US$8m 5.1%
6 India US$6m 3.5%
7 Netherlands US$5m 3%
8 Malaysia US$5m 2.8%
9 Italy US$3m 2%
10 South Korea US$2m 1.4%

Top importers

RankCountryValueShare
1 Vietnam US$20m 11.8%
2 Poland US$19m 11.2%
3 United States US$13m 8%
4 Germany US$13m 7.7%
5 Mexico US$10m 5.8%
6 Austria US$10m 5.8%
7 Türkiye US$6m 3.7%
8 Japan US$6m 3.4%
9 France US$5m 2.9%
10 Italy US$4m 2.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 25number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 15% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 1.3% 0% – 2.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 9% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 15% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 10% 2023
Iran 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 15% 2023
Kenya 10% 2023
Kiribati 25% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 6.9%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 10% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 8% 1% – 15% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 22% 3% – 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 7%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 28% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 2.9% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89512 Fittings for loose-leaf binders/files, letter clips, letter corners, paper-clips, indexing tags & similar office articles, of base metal; staples in strips (e.g., for offices, upholstery, packaging), of base metal. Fittings for loose-le
End use (BEC Rev. 5)
Intermediate goods · BEC 311220
CPC 2.1 product
42995 Fittings for loose-leaf binders or files; letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips, of base metal
ISIC Rev. 4 activity
2599 Manufacture of other fabricated metal products n.e.c.

Earlier HS editions

HSCode
20178305.10unchanged
20128305.10unchanged
20078305.10unchanged
20028305.10unchanged
19968305.10unchanged
19928305.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N300164 U.S. CBP 7 September 2018 · 8305.10.00.10

    The tariff classification of Ring Binder Mechanisms from Hong Kong and India

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Countervailing duty

    Aluminum Extrusions From the People's Republic of China: Final Results of Countervailing Duty Administrative Review; 2024

    FR Doc. 2026-16362 · 91 FR 51662 · Source: federalregister.gov

Rule changes →

In the UK Global Tariff, subheading 8305.10 covers 16 tariff lines and the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 8305.10; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £1m (down 35% on the year before), at an average of £2.52 per kg; China supplied 43%, followed by Hungary.

World trade in these goods reached US$166m in 2024, down 5% on 2023.

China was the largest exporter with 46.1% of the total, ahead of Slovenia.

Questions and answers

What is the HS code for fittings for loose-leaf binders or files?

Fittings for loose-leaf binders or files fall under HS subheading 8305.10, part of heading 8305, in section XV of the Harmonized System.

What is the import duty on fittings for loose-leaf binders or files in the UK?

Under the UK Global Tariff, imports under 8305.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on fittings for loose-leaf binders or files in the EU?

Under the EU Combined Nomenclature, imports under 8305.10 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most fittings for loose-leaf binders or files?

China, with US$76m in 2024 (46.1% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (43%), Hungary (25%) and Poland (12%), out of total imports of £1m.

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