The tariff classification of movie promotional materials from Australia

N354455 October 17, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4911.10.0080; 9903.01.31 Mr. Sean Cronin Web Management Pty Ltd PO Box 2002 Altona East, Victoria 3025 AUSTRALIA RE: The tariff classification of movie promotional materials from Australia Dear Mr. Cronin: In your letter, dated October 1, 2025, you requested a binding tariff classification ruling on movie posters and other promotional items. Product information and photos were submitted for our review. The products under consideration are movie posters of various sizes, banners, and cards that are used to advertise the release or re-release of a film in theaters. You state in your letter that these will be printed and imported in quantities in the thousands. You indicate that the materials will be digitally printed or printed by offset lithography and will be printed on paper, vinyl, cardboard, plastic, and other materials. You assert that the posters, banners, and cards will only be used for promoting film releases at movie theaters. You state that the posters, banners, and cards are disposable and are not original artworks. The items will reflect images, logos, bar/QR codes, titles, cast, release dates, ratings, production and studio details, and slogans. The applicable subheading for the printed movie posters, banners, and cards will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Other. The general 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. Products from Australia will be subject to an additional 10 percent ad valorem rate of duty. Goods imported under subheading 4911.10.0080, HTSUS, are considered “informational materials” and therefore fall within an excepted subheading. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.31, in addition to subheading 4911.10.0080, 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 laurel.duvall@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division