Base
8167221995-12-08New YorkClassification

The tariff classification of photographs from Canada.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of photographs from Canada.

Ruling Text

NY 816722 December 8, 1995 CLA-2-49:RR:NC:GI:234 816722 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Gerry Schallie 307-1345 West 15th Avenue Vancouver, B.C. V6H 3R3 Canada RE: The tariff classification of photographs from Canada. Dear Mr. Schallie: In your letter dated November 7, 1995, you requested a tariff classification ruling. The items in question are black & white photographs (photographic prints) to be imported for art exhibitions in the United States. The photographs, produced by yourself, constitute a body of work on the subject of certain archaeological ruins in Central America. A critique submitted with your inquiry indicates that the works replicate the look of archival photos by employing infrared film, and printing on silver-rich paper. The applicable subheading for the above-described photographs, whether or not framed, will be 4911.91.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) pictures, designs and photographs, printed not over 20 years at time of importation. The general rate of duty will be 2.8%. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division