Steel Rolling Index Card Drawer from China
A single-drawer steel unit on small casters for storing cards, with casters under 75 mm in diameter as per Chapter Note 2. This is a card-index cabinet of base metal, falling under tariff item 8304.00.00 for similar office or desk equipment.
Duty Rate — China → Canada
6.5%
Import Tips
• Verify the casters are under 75 mm in diameter to ensure classification under 8304.00.00, as larger casters might suggest furniture
• Classify it as a card-index cabinet, and provide caster dimensions in customs documentation
• Ensure the unit is made of steel and designed for desk-top or portable use