CLA-2-49:OT:RR:NC:4:434
Jae Woong Shim
HYBE Co., Ltd.
YTC Bldg. 42 Hangang-daero
Yongsan-gu
Seoul 04389
Korea
RE: The tariff classification of concert paraphernalia from South Korea
Dear Mr. Shim:
In your letter, dated May 20, 2025, you requested a tariff classification ruling. Photos and a description of
the items were submitted for our review.
Two items are under consideration, both designed for fans of the South Korean boy band, TWS. The first
you describe as a “TWS 25 Tour Image Picket.” The picket is made of plastic and is paddle shaped, with a
rounded top portion and a handle. The image of one band member is displayed on the face of each paddle,
and his name is shown on the reverse. The images are printed on paper, which is then adhered to the plastic
picket. The pickets would be appropriate to hold up at a concert. The second item is a small, flat, printed,
plastic image of a band member on a stand, designed for display on a shelf or other flat surface. Each
measure 11 cm x 13.5 cm. The color image of the band member is printed on paper, which is then adhered to
the plastic backing.
The applicable subheading for the concert picket and figure display will be 4911.91.4040, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Other printed matter…: Pictures, designs and
photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” The column one,
general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 headings applicable to your product
classification, 9903.01.31 and 9903.01.32, in addition to subheading 4911.91.4040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at
[email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division