The key distinction is functional purpose and design: articles here are intended for repeated use as organizational tools in offices or shops, while folding cartons are designed for single-use product packaging. Construction features such as reinforced edges, label windows, or integrated tabs for filing systems support classification as an office article rather than a packaging container.

Decorative storage boxes intended for use in shops or similar settings can fall here if their primary function is organization and storage rather than gift-wrapping or packaging. However, boxes designed primarily as gift packaging may be more appropriately classified under gift-wrap or packaging headings. The intended use at the point of retail sale is the determining factor.