# 2025-23780: Uncle Sam Taxes Cambodian File Folders for Fairness

2025-23780, Paper File Folders From the Kingdom of Cambodia: Final Affirmative Countervailing Duty Determination, is a Federal Register notice from Commerce Department, International Trade Administration published 2025-12-29, effective 2025-12-29 (as of 2026-06-08).

- Canonical: https://policyrisk.com/federal-register/2025-23780
- As of: 2026-06-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-23780
- Title: Paper File Folders From the Kingdom of Cambodia: Final Affirmative Countervailing Duty Determination
- Type: Notice
- Agencies: Commerce Department; International Trade Administration
- Citation: 90 FR 60631
- Published: 2025-12-29
- Effective: 2025-12-29
- Comments close: not stated
- Significant: no
- Touches household money: no
- Regulation identifier numbers: none
- Last updated: 2026-06-08

## In one line

Uncle Sam Taxes Cambodian File Folders for Fairness

## Summary

The U.S. Department of Commerce found that paper file folder makers in Cambodia got unfair government help, so they’re adding extra taxes (called countervailing duties) on these imports starting December 29, 2025. This affects Cambodian exporters and U.S. buyers, making Cambodian folders more expensive to keep trade fair. Deadlines were pushed back due to a government shutdown, but the new rules kick in right away.

## Abstract

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of paper file folders from the Kingdom of Cambodia (Cambodia). The period of investigation (POI) is January 1, 2023, through December 31, 2023.

## Effects PRIA read

- 30.38% Duty on Cambodian Folders: cost, medium. Commerce found countervailable subsidies for paper file folders from Cambodia and assigned an estimated countervailable subsidy rate of 30.38 percent ad valorem to Three Color Stone Stationery (TCS) and to all other producers/exporters. This determination is applicable December 29, 2025, and applie…
- Cash Deposits and Suspension Timeline: cost, medium. Commerce instructed U.S. Customs and Border Protection to collect cash deposits and suspend liquidation for entries of subject merchandise entered, or withdrawn from warehouse, for consumption on or after March 28, 2025 (the date of the Preliminary Determination). Commerce later directed CBP to dis…
- Which File Folders Are Covered: cost, medium. The scope covers paper file folders consisting primarily (50 percent or more of total product weight) of paper, paperboard, pressboard, or other cellulose material with folded dimensions having lengths and widths of at least 8 inches and no greater than 17 inches. The notice also lists specific exc…

## Related documents

- [2025-05481](https://policyrisk.com/federal-register/2025-05481): Regulations Enhancing the Administration of the Antidumping and Countervailing Duty Trade Remedy Laws; Correction, 2025-03-31
- [2026-20777](https://policyrisk.com/federal-register/2026-20777): Certain Paper Shopping Bags From Cambodia: Preliminary Results of Antidumping Duty Administrative Review; 2024-2025, 2026-10-09
- [2026-20779](https://policyrisk.com/federal-register/2026-20779): Passenger Vehicle and Light Truck Tires From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Revi…, 2026-10-09
- [2026-20778](https://policyrisk.com/federal-register/2026-20778): Certain Hot-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2023, 2026-10-09
- [2026-20690](https://policyrisk.com/federal-register/2026-20690): Oleoresin Paprika From India: Antidumping Duty Order and Countervailing Duty Order, 2026-10-08
- [2026-20691](https://policyrisk.com/federal-register/2026-20691): Certain Paper Shopping Bags From Taiwan: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-2025, 2026-10-08

## Sources
- [2025-23780 on federalregister.gov](https://www.federalregister.gov/documents/2025/12/29/2025-23780/paper-file-folders-from-the-kingdom-of-cambodia-final-affirmative-countervailing-duty-determination)
- [2025-23780 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-12-29/pdf/2025-23780.pdf)

## Related
- [Previous: 2025-23779, Gulf Fishery Management Council; Public Meetings](https://policyrisk.com/federal-register/2025-23779)
- [Next: 2025-23781, Paper File Folders From Cambodia: Final Negative Determination of Sales at Less…](https://policyrisk.com/federal-register/2025-23781)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-23780 (as of 2026-06-08).