CLA-2-49:OT:RR:NC:5:130
Ms. Jacqueline Lusby
3060 Cross Fox Dr
Mulberry, Florida 33860
RE: The tariff classification of printed photo cards from South Korea
Dear Ms. Lusby:
In your letter, dated August 30, 2025, you requested a tariff classification ruling on printed photo cards.
Product information and photos were provided for our review.
The item under consideration is printed paper photo cards. The cards measure approximately 55mm by
85mm, and are 0.30mm in thickness. They are lithographically printed on paper cardstock with photographic
images of music artists. The card back has minimal printing, such as a logo.
The applicable subheading for the photo cards will be 4911.91.2040, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs:
Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other:
Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other. The rate of duty will be free.
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 of South Korea
will be subject to an additional ad valorem rate of duty of 15 percent. However, the photo cards fall within
an excepted subheading; merchandise classifiable under subheading 4911.91.2040, HTSUS, constitutes “any
information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such
merchandise is exempt from additional duties pursuant to subheading 9903.01.31. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.31, in addition to
subheading 4911.91.2040, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 Laurel Duvall at
[email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division