HTS tariff line · chapter 83
8304.00.00
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
Analysis
HTS 8304.00.00 covers 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… under heading 8304 (desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp…).
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 83 (72nd percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 45%, 11.5 times the general rate.
It is the only US line under subheading 8304.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 8304.00 points straight here.