The tariff classification of printed wall art from Poland

N362474
July 16, 2026
CLA-2-49:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4911.91.4040; 4911.99.8000
Bartosz Rodak GWD Concept Spolka z ograniczona odpowiedzialnoscia Al. Jerozolimskie 123A Warszawa 02-017 Poland RE: The tariff classification of printed wall art from Poland Dear Mr. Rodak: In your letter dated June 22, 2026, you requested a tariff classification ruling on printed metal posters for prospective shipments. Three samples and product information were submitted for our review. The items under consideration are three styles of wall art identified as “Displate Metal Posters.” These wall arts are UV inkjet-printed on flat, zinc-coated (galvanized) steel sheets. They are available in three sizes: medium (320 mm x 450 mm), large (480 mm x 675 mm) and extra-large (640 mm x 900 mm). The extra-large poster consists of four separate medium sized posters. The first item, design number 5017887_1001_TEXTRA, “Pillars of Creation,” portrays towering nebula formations adorned with glittering stars and is entirely pictorial. The second item, design number 5671641_1001_MATTE, “To My Dad from Son,” depicts an image of a man holding a boy’s hand, accompanied by significant text. The third item, design number 4711372_1002_MATTE, “Independence Declaration,” is a reproduction of the Declaration of Independence and contains only text. You indicate each Displate Metal Poster includes a magnetic wall-mounting kit consisting of an adhesive protective leaf and a magnet; however, the kit is invoiced separately and is not considered in this ruling request. In your request, you suggest that the “Displate Metal Posters” are classified in subheading 4911.91.4020 of the 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: Posters. We disagree. The instant merchandise does not appear to fit the meaning of a “poster.” The Merriam-Webster Dictionary defines a “poster” as “a usually large printed sheet that often contains pictures and is posted in a public place (as to promote something),” http://www.merriam-webster.com/dictionary/posters. Please also see HQ ruling H265036.

The applicable subheading for Item 1, design number 5017887_1001_TEXTRA, “Pillars of Creation” will be 4911.91.4040, 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. The applicable subheading for Item 2, design number 5671641_1001_MATTE, “To My Dad from Son” and Item 3, design number 4711372_1002_MATTE, “Independence Declaration” will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general rate of duty will be free. 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 is issued for prospective shipments only and 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 P. Forkan Director National Commodity Specialist Division