## Common ground
All options describe paper rests—small devices used to support paper while writing or drawing—differing only in material composition.
## Options at a glance
**3926.10 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic polymer materials like polypropylene or polystyrene.
- **Typical examples:** Plastic desk stands, foldable paper holders with molded edges.
- **Best fit when:** The product is lightweight, mass-produced, and not made of natural or precious materials.
**4420.90 – Made of wood, marquetry or inlaid wood**
- **Defining trait:** Crafted from solid wood, veneers, or decorative wood patterns (e.g., inlaid designs).
- **Typical examples:** Handmade wooden writing rests with carved details, antique-style desk accessories.
- **Best fit when:** The product has visible wood grain, natural texture, or artisanal craftsmanship.
**7114 – Incorporating jewellery, precious metal or metal clad with precious metal**
- **Defining trait:** Features decorative elements made of gold, silver, gemstones, or gold/silver-plated metal.
- **Typical examples:** Luxury paper rests with gold inlays, diamond-set edges, or silver-plated frames.
- **Best fit when:** The product is designed as a high-end accessory with visible precious materials.
**8304.00 – Made of base metal**
- **Defining trait:** Constructed from non-precious metals like steel, brass, or aluminum.
- **Typical examples:** Metal desk clips, minimalist paper holders with brushed finish.
- **Best fit when:** The product is metallic but not gold/silver-plated or gem-encrusted.
## Key differences
| Feature | 3926.10 (Plastic) | 4420.90 (Wood) | 7114 (Precious Metal) | 8304.00 (Base Metal) |
|---------------------|-------------------|----------------|------------------------|-----------------------|
| Material type | Synthetic polymer | Natural wood | Gold/silver/gems | Non-precious metal |
| Aesthetic | Modern, uniform | Organic, grainy| Luxurious, ornate | Industrial, sleek |
| Durability | Moderate | High (if solid) | Very high | High |
## How to choose
1. Is the product made from plastic? → 3926.10
2. Does it use wood or wood patterns? → 4420.90
3. Does it include gold, silver, or gemstones? → 7114
4. Is it metal but not precious? → 8304.00
## Overlaps & pitfalls
A product may combine materials (e.g., wooden base with metal clips), making multiple codes possible. If so, prioritize the **main material** by volume or visual prominence. If unclear, use the **primary function**: if it's a decorative luxury item, lean toward 7114; if functional and simple, choose 3926.10 or 8304.00