Product classification
HS code for Box files: 4819.60
Paper and paperboard, box files, letter trays, storage boxes and similar articles, used in offices, shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres.
Classification of box files under HS 4819.60
Box files are classified under HS code 481960, which falls within Chapter 48 of the Harmonized System, dedicated to "Paper and paperboard; articles of paper pulp, of paper or of paperboard." Specifically, heading 4819 covers cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres. Subheading 481960 is precisely designated for "Box files, letter trays, storage boxes and similar articles, used in offices, shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres." This classification is determined by the primary material of manufacture (paper or paperboard) and its intended function as an organizational or storage article for office or similar environments.
- Covers
- Lever arch files (paperboard)
- Magazine files (paperboard)
- Document boxes for office use (paperboard)
- Storage boxes for documents (paperboard)
- Letter trays (paperboard)
- Archiving boxes (paperboard)
- Also under 4819.60
- IKEA KVARNVIK storage boxes
- Fellowes Bankers Box
- Leitz magazine files
- Staples document storage boxes
- Smead box files
Codes often confused with 4819.60
Common mistake. Common misclassifications for box files often arise from variations in material or function. Box files made of paper or paperboard should not be confused with articles classified under HS 4820 (Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard), as 4820 primarily covers items for writing, recording, or binding, not general storage boxes. Crucially, if a box file is made of plastic, it would be classified under HS 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914), not 481960. Similarly, metal box files would fall under HS 7326 (Other articles of iron or steel), highlighting the importance of material composition in classification.
Top exporters and importers of HS 481960 (the code used for box files), 2025
In 2025, the largest exporter of HS 481960 (the code used for box files) in UN Comtrade data was the Netherlands, with 14% of world exports; the largest importer in UN Comtrade data was Germany, with 12% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 481960, not only box files.
Top exporters 2025 · share of world exports
- 1 Netherlands $57M 14% of world exports
- 2 Poland $45M 11% of world exports
- 3 Germany $45M 11% of world exports
World total: $418M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $57M 12% of world imports
- 2 France $50M 11% of world imports
- 3 Netherlands $46M 10.0% of world imports
World total: $461M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for box files
Brazil classifies box files under NCM 4819.60.00: HS 4819.60 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about box files
What is the HS code for Box files?
The HS code for Box files is 481960 (Paper and paperboard; box files, letter trays, storage boxes and similar articles, used in offices, shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres). The HS code for Box files made of paper or paperboard is 481960.
How do I classify Box files for customs?
Box files is classified under HS code 481960 — Paper and paperboard; box files, letter trays, storage boxes and similar articles, used in offices, shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres. This is a 6-digit subheading level code.
Does the material of a box file affect its HS classification?
Yes, the material of a box file significantly affects its HS classification. HS 481960 specifically applies to box files made of paper, paperboard, cellulose wadding, or webs of cellulose fibres. If a box file is constructed from other materials, such as plastic or metal, it would be classified under different HS codes, for example, HS 3926 for plastic articles or HS 7326 for articles of iron or steel.
Which countries are the top exporters of box files (HS 481960)?
In 2025, the top exporters of HS 481960 (the code used for box files) in UN Comtrade data were the Netherlands ($57M, 14% of world exports), Poland ($45M) and Germany ($45M). World exports came to about $418M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of box files (HS 481960)?
In 2025, the top importers of HS 481960 (the code used for box files) in UN Comtrade data were Germany ($57M, 12% of world imports), France ($50M) and the Netherlands ($46M). World imports came to about $461M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Box files the same in all countries?
The base HS code 481960 for Box files is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for box files in Brazil?
In Brazil, box files (HS 481960) is classified under NCM 4819.60.00.