Hanging File Folders from United States
Paperboard folders with plastic rails for suspension in file cabinets, organizing documents vertically. They are classified under this tariff item as file covers with hanging features, with the paperboard base being the essential character.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Confirm that the paperboard is the primary material; the plastic rails are subsidiary to the folder's function
• Declare the product as paperboard file folders with hanging rails
• Check if the product qualifies for reduced duty under a trade agreement based on the country of origin