How to Make a Gmail Folder
If you’re new to Gmail, it might not be immediately obvious to you how to create a new folder to keep selected emails in, but once you figure it out, it’s a simple process.
First, find an email you want to keep in a separate folder. Open the email, and then look above the message for the folder icon. Click the little arrow next to the folder, and you’ll get the list of available folders. At the bottom of this list, choose Create new.

Then name the new file.

It will now appear among your options when you click the file icon.

~ Cynthia
Courtesy of Worldstart.com