To create a label in the Gmail web interface:

1. Click the More link at the bottom of the left-hand navigation menu, below the list of existing labels.



2. Click Create new label.



3. On the New Label window, enter a name for the new label and then click Create.

You may replicate the appearance of sub-folders by nesting labels. To create a nested label:

1. Begin creating a new label using the instructions above.
2. On the New Label window, check the Nest label under box.
3. Select the appropriate label from the drop-down menu.



4. Press Create to finish.

For more information about Gmail labels, see Organize your Gmail inbox using labels on the Gmail help site.