32 OFFICE EQUIPMENT-NAMELY, MESSAGE RACKS, HORIZONTAL FILES, VERTICAL FILES, BOOK RACKS, VERTICAL AND HORIZONTAL RACKS, FILING SHELVES, CARD FILES, POSTING TUBS, DRAWER FILES, BILL BOXES, DESK TRAYS, JOB TICKET RACKS, BLANK CASES, STATIONERY HOLDERS, LETTER AND MEMORANDUM RACKS, AND MAIL TRAYS AND RACKS