9403.10.00.20 - Filing cabinets 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9403.10.00.20, specifically covers filing cabinets made of metal, intended for use in office environments. These are typically freestanding or built-in units designed for the organized storage of documents, files, and other office supplies, often featuring drawers, suspension file systems, and locking mechanisms. The primary material composition must be metal, and their design and functionality should align with typical office furniture requirements.
Within the broader category of "Metal furniture of a kind used in offices," this subheading is distinct from its sibling, 9403.10.00.40 ("Other"). While 9403.10.00.40 encompasses other metal office furniture not specifically classified elsewhere under this heading, 9403.10.00.20 is dedicated solely to filing cabinets. This means items like metal desks, office chairs, and metal shelving units for offices would fall under the "Other" subheading, whereas the metal units explicitly designed for filing are classified here.
As this classification is a leaf node, there are no further subcategories. Therefore, classification decisions at this level hinge on accurately identifying the item as a metal filing cabinet designed for office use, distinguishing it from other types of metal office furniture or filing cabinets made from different materials.