## Common ground
All options are letter or paper trays, used for organizing or storing documents.
## Options at a glance
**3926.10 – Plastic material**
- **Defining trait:** Made from synthetic polymer (plastic), often lightweight and durable.
- **Typical examples:** Clear plastic inbox trays, stackable desk organizers.
- **Best fit when:** The tray is rigid, non-biodegradable, and designed for frequent use or office environments.
**4420.90 – Wood, marquetry or inlaid wood**
- **Defining trait:** Constructed from natural wood or decorative wood layers; typically more decorative than functional.
- **Typical examples:** Handcrafted wooden desk trays, veneered filing boxes.
- **Best fit when:** The tray has visible grain, craftsmanship, or is intended for aesthetic appeal in formal or traditional settings.
**4819.60 – Paper or paperboard**
- **Defining trait:** Made from recycled or molded paper; lightweight and often disposable or temporary.
- **Typical examples:** Kraft paper trays, cardboard desk organizers, packaging inserts.
- **Best fit when:** The tray is low-cost, eco-friendly, or meant for short-term use (e.g., shipping, events).
**8304.00 – Base metal**
- **Defining trait:** Made from iron, steel, or other non-precious metals; usually sturdy and long-lasting.
- **Typical examples:** Metal filing trays, industrial desk organizers, drawer inserts.
- **Best fit when:** The tray is heavy-duty, used in high-volume environments, or requires durability against wear.
## Key differences
| Feature | Plastic | Wood | Paperboard | Base Metal |
|------------------|---------------|------------------|------------------|----------------|
| Material | Synthetic polymer | Natural wood | Recycled paper | Iron/steel |
| Durability | Medium | High (if solid) | Low | Very high |
| Aesthetic | Modern, clean | Traditional | Minimalist | Industrial |
| Typical use | Office, home | Decorative | Temporary | Heavy-duty |
## How to choose
- Is the tray made of plastic? → 3926.10
- Is it made of wood or has visible grain/veneer? → 4420.90
- Is it thin, flimsy, and made from cardboard or paper? → 4819.60
- Is it heavy, metallic, and built for long-term use? → 8304.00
## Overlaps & pitfalls
A tray could be made of paperboard with a metal frame (e.g., paper tray with steel edges), which may fit both 4819.60 and 8304.00. In such cases, use the **main structural material** as the defining trait. If unclear, prioritize the material that forms the primary container surface