The tariff classification and application of trade programs for printed portraits from Canada

N353091 September 12, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.01.12; 9903.01.14 Ms. Stephanie Lee PrintableYOU Gift Shop 139 Cadillac Ave. S Oshawa, L1H5Z4 CANADA RE: The tariff classification and application of trade programs for printed portraits from Canada Dear Ms. Lee: In your letter, dated August 29, 2025, you requested a tariff classification ruling on “backwards portraits”. You also seek guidance as to whether your product is subject to preferential treatment under the US-Canada-Mexico Trade Agreement (USMCA). Images and a description of the portraits were submitted for our review. You describe the item as “backwards portraits”, custom portraits depicting people and/or pets from the back, engaged in activities. The portraits are created individually for each buyer and measure 8”x10” or 5”x7”. They are created by you and digitally (inkjet) printed on luster photo paper. The applicable subheading for the “backwards portraits” 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. In your ruling, you outline a scenario wherein a buyer on Etsy.com purchases one of your portraits. In Canada, you create the artwork and digitally print it onto U.S. origin paper with U.S. origin ink. The general rate of duty for your product is free. However, at this time, goods from Canada, with certain exceptions, are subject to a 35 percent ad valorem rate of duty. While goods that are considered originating under the USMCA are excepted from those duties, your portraits are excepted from duty under another provision; they are considered “informational materials”. Products of Canada, as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. However, your product falls within an excepted subheading. Merchandise classifiable under subheading 4911.91.4040, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14193, pursuant to heading 9903.01.12, HTSUS. At time of entry, you must report the applicable Chapter 99 subheading, 9903.01.12, HTSUS, in addition to subheading 4911.91.4040, HTSUS. Since your goods are duty-free under subheading 9903.01.12, HTSUS, it is not necessary to claim preferential treatment under the USMCA. However, you do ask in your ruling request whether your goods are subject to preferential treatment under the USMCA, so we will address this below. We find that your portraits are, in fact, an “originating good” 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— the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; Because your portraits are wholly obtained and produced entirely in the territory of two USMCA countries, they are considered to be originating and would be subject to preferential treatment under the USMCA. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 4911.91.4040, HTSUS. 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 laurel.duvall@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division