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Steel Desktop Card Index Cabinet

A compact steel cabinet designed for storing 3x5 inch index cards on a desk, featuring multiple pull-out drawers with metal rails. It falls under HTS 8304.00.00.00 as a desk-top card-index cabinet made of base metal, distinct from larger office furniture in heading 9403.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.9%+10.0%13.9%
🇲🇽Mexico3.9%+10.0%13.9%
🇨🇦Canada3.9%+10.0%13.9%
🇩🇪Germany3.9%+10.0%13.9%
🇯🇵Japan3.9%+10.0%13.9%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9403.20.00Higher: 35% vs 13.9%

If designed for floor-standing use or exceeds desk-top dimensions

Larger metal filing cabinets are classified as office furniture under heading 9403 rather than desk-top equipment.

8309.90.00Higher: 37.6% vs 13.9%

If primarily functioning as a metal tray or stand without indexing drawers

Simpler metal trays or stands shift to heading 8309 for miscellaneous base metal articles.

7326.90.86Higher: 37.9% vs 13.9%

If made of iron or steel and sold as unfinished parts

Unassembled or incomplete metal components may fall under Chapter 73 for other iron/steel articles.

Not sure which classification is right?

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Import Tips & Compliance

Verify the product is explicitly desk-top sized (under 75mm height typically) to avoid reclassification as office furniture under 9403

Include material composition certificates confirming base metal construction like steel or aluminum

Label as 'desk-top equipment' on commercial invoices to distinguish from bulk filing systems