Product classification
HS code for Folders: 4820.30
Paper and paperboard, binders, folders and file covers.
Classification of folders under HS 4820.30
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.
- Covers
- Manila folders
- Hanging file folders
- Paperboard file covers
- Expanding files made of paperboard
- Pocket folders for document presentation
- Also under 4820.30
- Avery binders
- Smead manila folders
- Leitz lever arch files
- Staples presentation folders
- Oxford file folders
Codes often confused with 4820.30
Common mistake. 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.
Top exporters and importers of HS 482030 (the code used for folders), 2025
In 2025, the largest exporter of HS 482030 (the code used for folders) in UN Comtrade data was China, with 24% of world exports; the largest importer in UN Comtrade data was the United States, with 31% 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 482030, not only folders.
Top exporters 2025 · share of world exports
- 1 China $151M 24% of world exports
- 2 Vietnam* ~$75M 12% of world exports · partner records ↗
- 3 Germany $59M 9.2% of world exports
World total: $638M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $209M 31% of world imports
- 2 Germany $74M 11% of world imports
- 3 Nigeria $52M 7.6% of world imports
World total: $684M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 folders
Brazil classifies folders under NCM 4820.30.00: HS 4820.30 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 folders
What is the HS code for Folders?
The HS code for Folders is 482030 (Paper and paperboard; binders, folders and file covers). The HS code for folders made of paper or paperboard is 482030.
How do I classify Folders for customs?
Folders is classified under HS code 482030 — Paper and paperboard; binders, folders and file covers. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of folders (HS 482030)?
In 2025, the top exporters of HS 482030 (the code used for folders) in UN Comtrade data were China ($151M, 24% of world exports), Vietnam (about $75M) and Germany ($59M). World exports came to about $638M, 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 folders (HS 482030)?
In 2025, the top importers of HS 482030 (the code used for folders) in UN Comtrade data were the United States ($209M, 31% of world imports), Germany ($74M) and Nigeria ($52M). World imports came to about $684M, 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 Folders the same in all countries?
The base HS code 482030 for Folders 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 folders in Brazil?
In Brazil, folders (HS 482030) is classified under NCM 4820.30.00.