Portfolio Folders from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Handles must be paperboard-integrated; textile handles may go to 4823
• Avoid retail sets with pads to stay out of 4820.10