HS Code for Folders

The classification of folders under HS code 482030 is determined by the primary material of construction and the intended utility of the product. This code falls within Chapter 48, which covers paper and paperboard articles. Specifically, heading 4820 encompasses stationery items such as registers, account books, notebooks, and binders. Subheading 482030 is reserved for binders (other than book covers), folders, and file covers. To qualify for this classification, the folder must be predominantly made of paper or paperboard. These items are designed for the organization, protection, and storage of documents. The classification remains consistent regardless of whether the folders include metal or plastic fasteners, provided the main body is paper-based. Customs authorities look for the structural integrity provided by the paperboard to distinguish these from purely plastic alternatives. Under General Rule of Interpretation (GRI) 1, the terms of the headings and any relative section or chapter notes are paramount. Since 4820 specifically mentions folders of paperboard, this code is the primary designation for office stationery of this nature.

Products Included

• Manila folders
• Hanging file folders
• Paperboard file covers
• Expanding files made of paperboard
• Pocket folders for document presentation

Common Misclassification

Folders are frequently misclassified under HS code 392610, which covers office or school supplies made of plastics. If a folder is constructed from polypropylene or PVC, it must be classified under 392610 rather than 482030. Another common error is using 482010, which is intended for registers, account books, and notebooks. While these are similar stationery items, 482010 is reserved for bound books, whereas 482030 is for loose document holders.

FAQ

What is the HS code for Folders?

The HS code for folders made of paper or paperboard is 482030.

Are plastic folders classified under this code?

No, plastic folders are classified under HS code 392610 as articles of plastics. HS code 482030 is strictly for paper or paperboard products.