HS 8304-00-00-00 – Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Filing cabinets, card-index cabinets, paper trays, pen trays and similar office equipment, of base metal › Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. › Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.

MFN duty rate

6.5 %

GST

5%

Unit of measure

-

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.

Estimate duty & taxes · Get classification help

Preferential tariff rates

• Commonwealth Caribbean Countries Tariff (CCCT): Free
• Ukraine: Free
• MXT/CUSMA (Mexico): Free
• Costa Rica (CRT): Free
• Korea: Free
• Honduras (HNT): Free
• UK: Free
• CETA: Free
• LDCT: Free
• Chile: Free
• Switzerland–Liechtenstein (SLT): Free
• UST/CUSMA (US): Free
• Panama (PAT): Free
• Norway (NT): Free
• Colombia: Free
• Israel (CIAT): Free
• CPTPP – United Kingdom (CPUKT): Free
• Jordan (JT): Free
• Peru: Free
• Iceland: Free
• GPT: 5%
• CPTPP: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. (HS 8304-00-00-00)?

The T2026-2 MFN rate for tariff item 8304.00.00 is 6.5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 8304-00-00-00 from the US?

Qualifying US-origin goods with origin proof use UST/CUSMA at Free. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 8304-00-00-00?

Commonwealth Caribbean Countries Tariff (CCCT): Free; Ukraine: Free; MXT/CUSMA (Mexico): Free; Costa Rica (CRT): Free; Korea: Free; Honduras (HNT): Free; UK: Free; CETA: Free; LDCT: Free; Chile: Free; Switzerland–Liechtenstein (SLT): Free; UST/CUSMA (US): Free; Panama (PAT): Free; Norway (NT): Free; Colombia: Free; Israel (CIAT): Free; CPTPP – United Kingdom (CPUKT): Free; Jordan (JT): Free; Peru: Free; Iceland: Free; GPT: 5%; CPTPP: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.