Just click on “Files” tab from inside the channel, and then click the “New” button. A drop down will appear — select “Folder”.
We are working on a better experience in Teams when a user is not connected to the internet. No timeline to share at this point, but we will keep you posted.
Due to a priority shift this request has slipped to the backlog. I hate to bring bad news. I will continue to provide the feature team your feedback and votes.
Hopefully this will move back up in the queue soon.
We are still considering this feature for future releases, and will continue to update the status when it changes.