Base
8034881994-11-01New YorkClassification

The tariff classification of photographic prints and other printed matter, from Canada.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of photographic prints and other printed matter, from Canada.

Ruling Text

NY 803488 November 1, 1994 CLA-2-49:S:N8:234 803488 CATEGORY: Classification TARIFF NO.: 4911.91.4040, 4911.99.6000 Ms. Barbara Lasher A.N. Deringer, Inc. 200 International Boulevard Sweetgrass, Montana 59484 RE: The tariff classification of photographic prints and other printed matter, from Canada. Dear Ms. Lasher: In your letter dated October 11, 1994, on behalf of your client, Josten's Canada Ltd., you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. Samples marked, "Section #3", are photographic proofs that are sent to students, plus order information and pricing. The students select the proofs they wish and return them with the order forms to Jostens, so Jostens can produce the final pictures. The envelopes are addressed to the students and sealed. They are then shipped in bulk to Jostens' plant in California, where they are mailed to the students. The bottom right hand corner of the envelope is to be marked "Contents Product of Canada". There are two sets of proofs, one for the "Senior Program" and one for the general "Graduation Program". Samples marked, "Section #5", are the finished photographic packages for the students. The packages are sent in bulk to the schools and distributed from there to the students. Each package is inserted into a plastic bag/envelope with the designation, "Product of Canada", on the bag/envelope. There are two different types; one is the "Schooldays Package" and one is the "Grad's Package". Samples marked, "A", are two styles of shoot cards. These cards are used internally by Jostens' photographers to assist in identifying the students on each negative. The card is filled and inserted into the camera before the picture is taken. Once the picture is taken the information shown on the card will show on the negative. The applicable subheading for the products represented by your samples marked, "Section #3" and "Section #5", will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated printed) Pictures, designs and photographs. The general rate of duty will be 3.1%. The country of origin marking described will be acceptable. The applicable subheading for the products represented by your samples marked, "A", will be 4911.99.6000, HTS, which provides for: Other (than certain enumerated printed matter): Printed in whole or in part by a lithographic process. The general rate of duty will be 0.4%. As these articles are for your client's own use, only the outermost container in which they are imported need be marked to indicate their country of origin. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport