4819.60.00.00 - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4819.60.00.00, specifically covers a range of paper or paperboard articles designed for organization and storage in office, retail, or similar environments. This includes items such as box files, letter trays, and various storage boxes, all characterized by their utility in maintaining order and presenting documents or goods. The key determining factor for classification under this subheading is the intended use in an office, shop, or similar setting for storage or filing purposes, rather than for general packing or shipping.
It is important to distinguish this category from its siblings. While 4819.10.00 and 4819.20.00 address cartons, boxes, and cases based on whether they are made of corrugated or non-corrugated paperboard, and 4819.30.00 and 4819.40.00 focus on sacks and bags of specific dimensions or types, 4819.60.00.00 isolates the *specific types* of containers used for organizational purposes within professional or commercial settings. Furthermore, it is distinct from "other packing containers" under 4819.50, which are generally for the transport or containment of goods for sale or shipment.
As a leaf node, 4819.60.00.00 does not have further subdivisions. Therefore, classification within this specific code relies on the precise identification of the article as an office or shop-type storage box, letter tray, or box file. The material must be paper or paperboard, and its function must be for organization, filing, or display within a workspace or commercial establishment, as opposed to bulk packing or the conveyance of goods.