Portfolio Folders from Japan
Large paperboard portfolios with handles for carrying artwork or documents, functioning as oversized folders. Under HTS 4820.30.00 as file covers of paperboard for portable storage. Often used by artists and architects.
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
• Handles must be paperboard-integrated; textile handles may go to 4823
• Avoid retail sets with pads to stay out of 4820.10