Uncle Sam Taxes Cambodian File Folders for Fair Play
Published Date: 2/20/2026
Notice
Summary
Starting February 20, 2026, the U.S. is putting extra taxes on paper file folders imported from Cambodia because they get unfair government help. This move protects American folder makers from losing business due to these cheaper, subsidized imports. If you import or sell these folders, expect changes in costs and rules right away!
Analyzed Economic Effects
4 provisions identified: 0 benefits, 3 costs, 1 mixed.
Countervailing Duty Order Takes Effect
Commerce issued a countervailing duty (CVD) order on paper file folders from Cambodia that is applicable February 20, 2026. As of that publication date, Customs and Border Protection (CBP) will reinstitute suspension of liquidation and require cash deposits tied to the CVD rates when importers deposit estimated customs duties.
30.38% Duty Rate Applied
Commerce set the estimated countervailable subsidy rate at 30.38 percent ad valorem for Three Color Stone Stationery (Cambodia) Co., Ltd. and for all other Cambodian producers/exporters. CBP must require cash deposits equal to these rates when applicable entries are made.
Which Past Entries Are Assessed
Commerce will assess CVDs on entries of Cambodian paper file folders entered, or withdrawn from warehouse, for consumption on or after March 28, 2025 (the Preliminary Determination date). Entries entered on or after July 26, 2025 through the day before the ITC final injury determination publication were liquidated without regard to CVDs.
Products Covered and HTSUS Code
The order covers paper file folders made primarily (50% or more by weight) of paper, paperboard, pressboard, or cellulose materials with folded closed lengths and widths of at least 8 inches and no greater than 17 inches. Imports are provided for under HTSUS 4820.30.0040 (and may enter under other classifications); several specific items (e.g., certain binders, fashion folders, report covers) are excluded.
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Key Dates
Department and Agencies
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