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Expanding File Folders from Japan

Accordion-style paperboard folders with multiple compartments for categorizing documents, ideal for desks or briefcases. Falls under HTS 4820.30.00 as file covers or folders made of paperboard for stationery use. Capacity holds up to 200 sheets with elastic closures.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Import Tips

• Ensure invoices specify 'paperboard' construction; fiberboard versions may go to 4411

• Comply with FSC certification if marketing as sustainable to aid customs verification