HS Code for File covers

File covers made of paper or paperboard are classified under HS code 4820.30. This classification is situated within Chapter 48, which encompasses paper and paperboard and articles made from these materials. Heading 4820 specifically covers registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles, as well as binders, folders, and file covers. The classification of file covers under 4820.30 is based on the material composition and the intended use as office or school stationery. According to the Explanatory Notes to the Harmonized System, these items are designed to hold papers together or to protect documents. They may include simple folded sheets of heavy paper or more complex structures with reinforced edges. The classification remains 4820.30 even if the covers include minor components of other materials, such as metal eyelets or plastic tabs, provided the essential character is that of a paperboard article.

Products Included

• Manilla file folders
• Paperboard document covers
• Suspension file folders (paper-based)
• Expanding files made of paperboard
• Presentation folders without mechanical binders

Common Misclassification

A common misclassification for file covers is HS code 3926.10, which covers office or school supplies made of plastics. If the file cover is primarily made of plastic (such as polypropylene), it must be classified in Chapter 39 rather than Chapter 48. Another frequent error involves HS code 4820.10, which is for registers and account books; while related, file covers are distinct because they are designed to hold loose sheets rather than being bound books. Additionally, if a file cover includes a significant mechanical binding mechanism, it might be confused with 8305.10, but 8305.10 only covers the metal fittings themselves, not the paperboard cover.

FAQ

What is the HS code for paper file covers?

Paper or paperboard file covers and folders are classified under HS code 4820.30.

Does this code include plastic folders?

No, plastic folders and file covers are classified under HS code 3926.10, as the classification is determined by the constituent material.