## Common ground
All options are filing cabinets not designed for floor or ground placement, differing only in material.
## Options at a glance
**3926.10 – Plastic material**
- **Defining trait:** Constructed primarily from plastic (e.g., polypropylene, ABS).
- **Typical examples:** Lightweight office file drawers with plastic frames and bins.
- **Best fit when:** The cabinet is light, molded, and resistant to moisture or corrosion.
**4819.60 – Paper or paperboard**
- **Defining trait:** Made from paper-based materials, often corrugated or laminated.
- **Typical examples:** Temporary file organizers, archival boxes, or thin-duty storage units.
- **Best fit when:** The cabinet is flimsy, disposable, or used for short-term document storage.
**8304.00 – Base metal**
- **Defining trait:** Constructed from ferrous or non-ferrous metals (e.g., steel, aluminum).
- **Typical examples:** Heavy-duty steel filing cabinets with drawers and locking mechanisms.
- **Best fit when:** The cabinet is durable, lockable, and designed for long-term office use.
## Key differences
| Feature | 3926.10 (Plastic) | 4819.60 (Paper) | 8304.00 (Metal) |
|------------------|-------------------|-----------------|-----------------|
| Durability | Low to medium | Very low | High |
| Weight | Light | Very light | Heavy |
| Common use | Temporary/indoor | Short-term | Long-term office|
## How to choose
- Is the cabinet made of rigid plastic? → 3926.10
- Is it made of paper, cardboard, or corrugated material? → 4819.60
- Is it made of steel, aluminum, or other metal? → 8304.00
## Overlaps & pitfalls
A cabinet with a plastic frame and paper inserts could technically fit both 3926.10 and 4819.60. However, the **primary material** determines the correct HS Code. If uncertain, prioritize the dominant structural material. Do not assume "paper" means only for temporary use—some paper-based cabinets are durable