CLA-2-49:OT:RR:NC:N4:434
Mr. Gilberto Arias
Arias International Inc.
4737 Emory Rd
El Paso, TX 79922
RE: The classification, country of origin, marking, and United States-Mexico-Canada Agreement (USMCA)
eligibility of framed photographs
Dear Mr. Arias:
In your letter, dated February 20, 2026, you requested a binding classification, country of origin, marking,
and applicability of trade programs ruling on framed photographs on behalf of your client, Dekko Group.
Photos and a sample with detailed description were submitted for our review.
The products under consideration are digitally printed photographs that are permanently mounted in wooden
picture frames ready for display.
Classification:
You suggest that the essential character of the printed photograph permanently mounted in wooden picture
frame is imparted by the wooden picture frame. We disagree.
The Explanatory Notes to heading 4911 state that “Framed pictures and photographs remain classified in this
heading when the essential character of the whole is given by the pictures or photographs; in other cases such
articles are to be classified in the heading appropriate to the frames, as articles of wood, metal, etc.” We find
that the printed photographs impart the essential character of the imported goods.
The applicable subheading for the photographs permanently mounted in wooden frames will be
4911.91.4040, 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: Other: Other. The general rate of duty will be free.
You describe a scenario wherein digital files of photographs are digitally printed in Mexico. The paper
originates in Japan and the ink originates in Indonesia. Additionally, wooden moldings from Italy are cut,
manufactured into frames, and finished in Mexico. The photographs are permanently mounted in the frames
in Mexico. The acrylic glass and small ancillary components included do not merit equal consideration.
Eligibility for preferential treatment under the USMCA:
The United States-Mexico-Canada Agreement (USMCA) was signed by the Governments of the United
States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with
the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14
(19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth
the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if-
(i)the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii)the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii)the good is a good produced entirely in the territory of one or more USMCA countries
using non-originating materials, if the good satisfies all applicable requirements set forth in
this note (including the provisions of subdivision (o));
As the framed photographs are not wholly produced or obtained in a USMCA country, they are not
considered goods wholly obtained or produced entirely in a USMCA country under GN 11(b)(i) and (ii). We
must next determine whether the framed photographs qualify under GN 11(b)(iii). As the imported framed
photographs are classified in heading 4911, HTSUS, the applicable rule of origin is in GN 11(o), HTSUS,
which provides, in relevant part: Chapter 49: A change to headings 4901 through 4911 from any other
chapter.
Since the paper is classifiable in Chapter 48, the ink in Chapter 32, the wood in Chapter 44, the acrylic glass
in Chapter 39, and the other small ancillary components are classified outside of headings 4901 through
4911, the tariff-shift rule is satisfied. Therefore, the framed photographs qualify for USMCA preferential
tariff treatment upon compliance with all applicable laws, regulations, and agreements.
Marking:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or container) will permit in such a manner as to
indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.
The "country of origin" is defined in Title 19, Code of Federal Regulations (CFR), Section 134.1(b) as:
…the country of manufacture, production, or growth of any article of foreign origin entering the
United States. Further work or material added to an article in another country must effect a substantial
transformation in order to render such other country the 'country of origin' within the meaning of this
part; however, for a good of a NAFTA or USMCA country, the marking rules set forth in part 102 of
this chapter (hereinafter referred to as the part 102 Rules) will determine the country of origin.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
§§ 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to
goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the
country of origin of a good for marking purposes, with the exception of textile goods which are subject to the
provisions of 19 C.F.R. § 102.21.
Applied in sequential order, 19 CFR Part 102.11(a) provides that the country of origin of a good for marking
purposes is the country in which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
The framed photographs are neither “wholly obtained or produced” nor “produced exclusively from domestic
materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the
framed photographs and paragraph (a)(3) must be applied next to determine the origin of the finished article.
Section 102.20 (19 CFR 102.20) sets forth the applicable tariff change rules that address the current
scenario. Goods classified in heading 4911 must undergo: “A change to heading 4910 through 4911 from
any other heading, including another heading within that group.” In Mexico, the paper, ink, and wood (in
addition to all the ancillary components) undergo this tariff change. Therefore, the tariff-shift rule has been
met. The country of origin for marking purposes is Mexico.
Trade Remedies:
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter
H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur
is whether an article emerges from a process with a new name, character, or use different from that possessed
by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).
This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States,
16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In regard to the framed photographs, the paper, ink, wood molding, acrylic glass, and other ancillary
components are transformed into a printed photograph that is permanently affixed to a wooden picture frame
in Mexico. It is therefore the opinion of this office that the country of origin of the framed photographs is
Mexico for Section 301 and other duties.
The 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
Regulations (19 C.F.R. 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, please contact
National Import Specialist Susana Li at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division