Vinyl Edge Paper Presentation Folder from Germany
A sturdy folder made primarily of paperboard with reinforced vinyl edges for durability, used to organize and present documents in offices or schools. It falls under HTS 4820.30.00.40 as a file cover or folder not classified as a book cover, designed for holding loose papers without binding rings. The paperboard construction meets the chapter's criteria for stationery articles.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify the folder is primarily paperboard (not plastic dominant) to avoid reclassification under Chapter 39 plastics
• Include detailed material composition in commercial invoice to confirm eligibility under heading 4820
• Watch for sets with accessories; if sold as a complete office set, it may shift to 4820.90