8304.00.00.00 - 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

Heading 8304.00.00.00 encompasses a range of desk-top organizational items and accessories, specifically those made of base metal. This category includes items designed for use on a desk or in an office environment to manage paperwork, writing instruments, and other small office supplies. Examples include filing or card-index cabinets intended for desktop placement (not larger office furniture units), paper trays for holding documents, paper rests to support sheets, pen trays for storing writing tools, and stands for office stamps. The key defining features are their base metal construction and their function as small-scale desk organization or accessory items.

This classification is distinct from other categories within Section XV and Chapter 83 primarily due to its specific focus on small desk accessories rather than larger furniture or general manufactured articles of base metal. Unlike heading 9403, which covers general office furniture, items classified here are typically portable and intended for direct placement on a desk surface for immediate use. Furthermore, this heading excludes items made from other materials, such as plastic desk organizers, or those whose primary function is not office organization.

As heading 8304.00.00.00 is a leaf node, there are no further subdivisions within this specific code. Therefore, classification within this heading relies on accurately identifying the item as a base metal desk-top filing or card-index cabinet, paper tray, paper rest, pen tray, office-stamp stand, or a similar office/desk accessory. The intent and function of the item, alongside its material composition of base metal, are the primary determinants for classification under this heading.