Metal Office Furniture (Except Seats)

The phrase is a functional descriptor, not a use-restriction. CBP evaluates whether the article is designed and marketed for office environments based on its objective characteristics — size, configuration, and commercial presentation — rather than where a specific buyer ultimately places it. A metal lateral filing cabinet sold through office supply channels would qualify even if an individual buyer uses it at home.

Metal office furniture originating from certain countries has been subject to Section 301 additional tariffs. The applicability and rate depend on the specific country of origin and the tariff line. Importers should verify current Section 301 list status and any granted exclusions with a licensed customs broker before shipment, as the landscape has changed over successive rounds of modifications.