## Common ground
All options describe boxes used for storing or organizing files, regardless of material.
## Options at a glance
**3926.10 – Made of plastic material**
- **Defining trait:** Constructed primarily from plastic, offering durability and water resistance.
- **Typical examples:** Clear plastic file folders, rigid plastic storage boxes.
- **Best fit when:** The box is flexible, transparent, or needs to resist moisture or wear.
**4819.60 – Made of paper or paperboard**
- **Defining trait:** Fabricated from paper-based materials, typically lightweight and recyclable.
- **Typical examples:** Standard manila folders, cardboard file boxes.
- **Best fit when:** The box is for temporary storage, low-cost use, or eco-friendly disposal.
**8304.00 – Made of base metal**
- **Defining trait:** Constructed from metals like steel or aluminum, providing high strength and security.
- **Typical examples:** Metal filing cabinets, lockable metal storage boxes.
- **Best fit when:** The box requires heavy-duty protection, fire resistance, or secure locking.
## Key differences
| Feature | 3926.10 (Plastic) | 4819.60 (Paper) | 8304.00 (Metal) |
|------------------|-------------------|-----------------|-----------------|
| Durability | Moderate | Low | High |
| Water resistance | Yes | No | Yes |
| Weight | Light | Very light | Heavy |
| Security | Low | None | High (lockable) |
## How to choose
- Is the box made of plastic? → 3926.10
- Is it made of paper or cardboard? → 4819.60
- Is it metal and likely lockable or heavy-duty? → 8304.00
## Overlaps & pitfalls
A file box could be partially plastic and metal (e.g., metal frame with plastic inserts), but the primary material determines the HS Code. If unclear, prioritize the dominant material by volume or function. No option is inherently more correct—choose based on the main construction material