The key distinction is scale and function: desktop filing cabinets and organizers are designed to sit on a work surface and serve an organizational role, while office furniture (desks, floor-standing cabinets, shelving units) is classified under furniture headings. If an article has its own legs or is designed to stand independently on the floor, it is more likely to be classified as furniture regardless of its filing function.

Within this SITC heading, the type of base metal generally does not change the classification. However, at the HTS 10-digit level, some subheadings may distinguish by material or construction. Importers should verify the applicable HTS subheading for their specific product, particularly given that steel and aluminum articles may have different Section 232 or Section 301 exposure depending on origin.