helptariff
English
China → United StatesHS 491191PhotographsSelf-clearable

Printed books, newspapers › Other printed matter, including printed pictures and photographs

Photographs

HS 491191China → United States

Destination duty
0%
General
Federal VAT / GST
None
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: Free (General, same on all 5 lines) — No preferential agreement with China — the basic / MFN rate applies.
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: Photographs
  • Additional tariffs: at least +12.5% — Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)part of this HS code only
  • Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov

Key points

  • De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
  • No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
  • US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
  • The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
  • The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

Key points on the origin side

  • Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
  • Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
  • Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
  • Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
  • Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
  • Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko서화ㆍ디자인ㆍ사진
  • enPhotographs
  • zh_hant照片
  • zh_hans照片

United States tariff lines

LineDescription
4911.91.10.00Printed over 20 years at time of importationOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs
4911.91.15.00Suitable for use in the production of articles of heading 4901Other printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation
4911.91.20Not over 0.51 mm in thicknessOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Lithographs on paper or paperboard
4911.91.20.20PostersOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Lithographs on paper or paperboard › Not over 0.51 mm in thickness
4911.91.20.40OtherOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Lithographs on paper or paperboard › Not over 0.51 mm in thickness
4911.91.30.00Over 0.51 mm in thicknessOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Lithographs on paper or paperboard
4911.91.40OtherOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other
4911.91.40.20PostersOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Other
4911.91.40.40OtherOther printed matter, including printed pictures and photographs › Other › Pictures, designs and photographs › Printed not over 20 years at time of importation › Other › Other
China export-side line (reference)
  • 49119100印刷的图片、设计图样及照片

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

No preferential agreement with China — the basic / MFN rate applies.

LineDescriptionGeneralSpecialColumn 2
4911.91.10.00Printed over 20 years at time of importationFree—Free
4911.91.15.00Suitable for use in the production of articles of heading 4901Free—Free
4911.91.20Not over 0.51 mm in thicknessFree—66¢/kg
4911.91.20.20Posters———
4911.91.20.40Other———
4911.91.30.00Over 0.51 mm in thicknessFree—19.3¢/kg
4911.91.40OtherFree—25%
4911.91.40.20Posters———
4911.91.40.40Other———

Chapter 99 additional duties

at least +12.5%

Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)12.5% added on top of the tariff rate.+12.5%9903.05.31, 9903.05.43in forcecourt challenge pendingAs of: 2026-09-15CBP CSMS #69326983, 23 July 2026 (re-read 2026-09-09)
Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.)only some of the 8-digit lines under this code are in scope (4911.91.10, 4911.91.15, 4911.91.40) — which line the goods take decides whether it is charged.some sub-lines Section 301 List 4A (7.5%)4 of 7 lines: 4911.91.10, 4911.91.15, 4911.91.40—not in total9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15in forceAs of: 2026-09-15HTSUS ch.99 subchapter III U.S. note 20; USTR Section 301 lists
IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it.—not in total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
IEEPA fentanyl duty (China, struck down)no longer collected (as of 2026-02-20). Shown because material published before that date still quotes it.—not in total9903.01struck downcourt challenge pendingAs of: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs
Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it.—not in total—expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
Additional totalat least +12.5%

Caveats

  • The total is a floor, not a full estimate: Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.) could not be quantified from the HS code alone.
  • Part of this HS code is in scope and part is not (4911.91.10, 4911.91.15, 4911.91.40) — the 8-digit line the goods actually take decides.
  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (491191) can only give the general picture.
  • At least one of these duties is being challenged in court. It is being collected today, but that can change.
  • The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
  • Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
  • Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status

US $800 de minimis exemption

Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.

Threshold:
US$800
Suspended:
2025-08-29
Statutory repeal:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.

As of: 2026-09-15

  • · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
  • · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
  • · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
  • · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
  • · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
Additional duty (Ch.99) (≥ 12.5%)
—
Federal VAT / GST
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026 HTS Rev.15

4Requirements

No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.

  • no federal import approval (IPR enforcement only)

    Printed matter has no federal pre-import approval; CBP trademark/copyright border enforcement still applies.

    Agency:
    CBP
    cbp.gov

Agencies involved

  • U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
  • U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
  • U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
  • USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
  • Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
  • Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov

As of: 2026-08-27

5Documents

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

    Official page
  • Commercial invoice and packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    Official page

United States import documents

  • CBP Form 3461, Entry/Immediate Delivery
    Issued by:
    U.S. Customs and Border Protection
    When:
    At or before arrival, filed electronically in ACE

    The release document. It may generally be filed up to five days before arrival.

    Official page
  • CBP Form 7501, Entry Summary
    Issued by:
    U.S. Customs and Border Protection
    When:
    Within 10 working days of release

    Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.

    Official page
  • Commercial invoice
    Issued by:
    Seller or exporter
    When:
    With the entry

    Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Seller or exporter
    When:
    With the entry

    Carton-level contents, weights and marks, used during examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of the contract of carriage and of the right to take delivery.

    Official page
  • Importer Security Filing (ISF 10+2)
    Issued by:
    Importer or its agent
    When:
    At least 24 hours before the cargo is loaded onto the vessel

    Ocean cargo only. It does not apply to air, truck or rail shipments.

    Official page
  • Customs bond, single transaction or continuous
    Issued by:
    Surety licensed by the U.S. Treasury
    When:
    In place before the entry is filed

    Required for formal entries and for the new postal informal entry process.

    Official page
  • Free trade agreement claim of origin
    Issued by:
    Exporter, producer or importer
    When:
    Held at the time the claim is made

    For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.

    Official page
  • Partner government agency data
    Issued by:
    FDA, USDA, FCC, CPSC, EPA and others
    When:
    With the entry

    Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.

    Official page

6Procedure

  1. Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
  2. Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
  3. Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
  3. Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
  4. Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
  5. Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
  1. Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
  2. Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
  3. Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Self-clearable

Score: 0.23

A signal derived from public data, not advice.

Why this reading

  • regime[CBP] no federal import approval (IPR enforcement only)Printed matter has no federal pre-import approval; CBP trademark/copyright border enforcement still applies.cbp.gov2026-09-07
  • ambiguityClassification is contested — 584 US rulings split across 10 subheadings.rulings.cbp.gov2026-09-07
  • timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07

Components

Import requirements0.00No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov
Classification ambiguity0.89US rulings: 584, spread over 10 subheadings rulings.cbp.govUS CROSS: 584 rulings, 56% of them decided on more than one line · 189 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.00no federal import approval (IPR enforcement only) cbp.gov
China origin-side note: No per-HS China export requirement table is held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

Rulings held:Korea 17United States 584Taiwan 2China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

United States rulings (destination)

Showing the 10 most recent of 584 held

Show 5 more

China rulings (origin)

No public classification-ruling corpus exists for China, so there is nothing to show.

Show rulings from other countries (17)
  • KR관세평가분류원[제시품명] BUNNIES MEMBERSHIP KIT연예인 사진이 인쇄된 사진첩 및 종이카드, 작성된 버니즈 클럽 지원서, 브로셔, 비금속제 뱃지(badge)를 지제 상자에 소매포장한 것 - 물품 사진Decided line: 4911919000Date: 2023-09-26Reference: CLIP-0072023003541
  • KR관세평가분류원Artworks ; Nigel Howlett, Submission, 2022, 47㎝×41㎝, Frame included, Edition of 50ㅇ 물품 개요 - 작가가 자신의 회화작품(2021)을 포토폴리머 그라비아* 인쇄한 후 인쇄물 위에 직접 손으로 카본과 압축 목탄을 이용하여 오버레이 방식으로 작업한 작품으로 한정판임(50개 에디션) * Photogravure : 사진을 응용하여 제판하는 요판 인쇄의 대표적인 기법(세계미술용어사전) - 오른쪽 ...Decided line: 4911919000Date: 2022-07-22Reference: CLIP-0072022002396
  • KR관세평가분류원PHOTOGRAPHIC DRAWING; Focus Moving, 2018(by David Hockney) - Edition 17 of 25, 89.5 x 115.5 (cm)- 영국의 아티스트(회화·판화· 사진가)인 데이비드 호크니가 Photographic drawing기법으로 제작한 작품 · 작품명 : Focus Moving, 2018 · 사이즈 : 89.5 x 115.5 (cm) · Edition No. : 17/25 (작품 우측 하단 작가 서명과 함께 기재) · 제작기법 :...Decided line: 4911919000Date: 2021-08-02Reference: CLIP-0072021002747
  • KR관세평가분류원PHOTOGRAPHIC DRAWING; Seven Trollies, Six and a Half stools, six portraits, Eleven Paintings, and Two Curtains, 2018 - by David Hockney - Edition 21 of 25, 60 x 167 (cm)- 영국의 아티스트(회화·판화·사진가)인 데이비드 호크니가 Photographic drawing기법으로 제작한 작품 · 작품명 : Seven Trollies, Six and a Half stools, six portraits, Eleven Paintings, and Two Curtains, 2018 · 사이즈...Decided line: 4911919000Date: 2021-08-02Reference: CLIP-0072021002748
  • KR관세평가분류원PHOTOGRAPHIC DRAWING; The Potted Palm, 2014(by David Hockney) - Edition 11 of 25, 107 x 176 (cm)- 영국의 아티스트(회화·판화·사진가)인 데이비드 호크니가 Photographic drawing기법으로 제작한 작품 · 작품명 : The Potted Palm, 2014 · 사이즈 : 107 x 176 (cm) · Edition No. : 11/25 (작품 좌측 하단 Edition 넘버링, 우측하단 작가서명)...Decided line: 4911919000Date: 2021-08-02Reference: CLIP-0072021002751
  • KR관세평가분류원Other printed pictures; CW PRINCESS FOLDALOPE 18PK; 7570030000- 인쇄된 종이 9장과 마커 5개를 종이포장지에 함께 소매포장 한 것 ·인쇄된 종이: 각 장당 좌우 2개씩 총 18개의 특정그림(디즈니사의 공주시리즈)이 내부에 색칠을 할 수 있도록 테두리가 인쇄되어 있고, 배경색칠시 특정모양이 나타도록 밑그림이 인쇄되어 있음 ·마커: 마커 팁은 5개 모두 상아색이며, 함께 ...Decided line: 4911919000Date: 2021-07-08Reference: CLIP-0072021002488
  • KR관세평가분류원판화 ; David Hockney, Ashtray, 2010, iPad drawing printed on paper, editon 9 of 25, 94×71㎝- 아이패드를 이용하여 손으로 그림을 그린 후 프린터기로 인쇄한 작품으로, 한정판으로 제작됨(Edition 9 of 25), 작품 크기 94x71cm - 우측 하단에 '작가 서명'이, 좌측 하단에 'Edition no'가 기재되어 있음 - (제작과정) 관련 어플 설치 → 전용 펜으로 드로잉 및 채색 → 프린팅Decided line: 4911919000Date: 2021-04-21Reference: CLIP-0072021001491
  • KR관세평가분류원Original Prnt ; Waiting at York, 2010. Executed by David Hockney ; iPad drawing printed on papter /Edigiton 21 of 25ㅇ 개요 - iPAD를 이용하여 그림을 그린 후 프린터를 이용하여 한정판으로 종이에 프린트(Edition 21 of 25)한 그림(작품 사이즈 : 94x71cm) - 그림 인쇄물에는 작가 서명과 Edition no 21이 기재되어 있음 - 작가 서명과 Edition no가 없는 인쇄물은 저렴한 가격에 시장에 ...Decided line: 4911919000Date: 2020-04-27Reference: CLIP-0072020001658
  • KR관세평가분류원Printed picture ; Printed canvas특정그림을 캔버스에 인쇄하여 목제 틀에 장착한 것(규격 : 50 × 70 ㎝ ) - 용도 : 장식용Decided line: 4911919000Date: 2020-02-27Reference: CLIP-0072020000811
  • TW印刷之圖畫、圖案貨品名稱：超級瑪利歐 Home&Party 拉旗（角色&道具） Super Mario Home&Party Bunting (Character&item) 型號：NSL-0051 規格：卡紙22張 最大尺寸180mm*165mm、繩索2條 2.2m/條Decided line: 49119100108Date: 2020Reference: 109CA0349
  • KR관세평가분류원Printed pictures ; paper garden handmade design card파쇄종이와 색깔한지를 배합하여 만든 사각 모양의 수제 판지 일면에 그림 등을 인쇄한 것 - 용도 : 디자인엽서, 기념카드 등에 사용Decided line: 4911919000Date: 2018-10-16Reference: CLIP-0072018004769
  • KR관세평가분류원포토비디오앨범; GTM-PV100;- 사진앨범의 앞표지에 동영상을 재생할 수 있는 LCD패널이 장착된 물품으로, 개별 주문에 의하여 사진을 인쇄하여 제본된 형태와, 접착식 속지만이 있는 두 가지 형태로 제시 - Micro USB 5pin을 사용하여 컴퓨터로부터 사진·동영상·음악파일을 저장하고, 표면의 버튼을 눌러 저장된 파일을 실행시켜 영상·...Decided line: 4911919000Date: 2016-07-11Reference: CLIP-0072016004124
  • KR관세평가분류원예술사진작품, 로베르토 듀테스코 사진- 예술 사진 작가 로베르토 듀테스크의 사진 작품(모델 : I Am 외13점) - 용도 : 수입 후 국제 아트페어에 전시하고 수집가들에게 판매하는 용도 - 제작과정 : 주제선정>사진촬영>필름현상>사진인화>사진표면처리>프레임처리Decided line: 4911919000Date: 2016-04-29Reference: CLIP-0072016002508
  • TW印刷之圖畫、圖案商品畫 無加框 40"×50" 36"×48" 16"×16"…等Decided line: 49119100108Date: 2016Reference: 105AA0240
  • KR관세평가분류원ㅇ PHOTO BOOK 1. THROUGH MY WINDOW Ⅰ - BIRD 1 (사진장수 158장) ISBN(국제표준도서번호)978-0-9833658-0-8 2. THROUGH MY WINDOW Ⅱ - BIRD 2 (사진장수 142장) ISBN(국제표준도서번호)978-0-9833658-1-5 3. THROUGH MY W- 물품개요 : 직사각형의 하드케이스(48CM X 35CM X 6CM) 안에 제본하지 책페이지(사이즈 : 30CM X 42CM, 종이에 디지털프린트한 것임)가 낱장으로 들어 있음 ※ 하드케이스 안의 구성내역 1) 보호용지(인쇄안되어 있음) 2) 작가인사말 및 책소개(영문활자 인쇄) 3) 사진소개(한페이지에 1...Decided line: 4911919000Date: 2011-07-05Reference: CLIP-0072011001363
  • KR관세평가분류원만화영화제작용 Drawing(Animation drawing)ㅇ 성상 Animation Drawing(손으로 그리거나 컴퓨터로 그려 출력한 것을 A4크 기의 복사지에 복사한 것) ㅇ 물품의 구성 및 기능 : Script+Model Manual+Time Sheet+Story Board - Script : 영화대본 인물과 배경에 대한 설명과 함께 등장인물의 동작을 시간, ...Decided line: 4911911000Date: 2003-12-05Reference: CLIP-0072003868570
  • KR중앙관세분석소Printed pictures;3D PAPER ART;Rectangle sheet(53cm×80cm);TIWAN장방형 판지(53cm×80cm)의 일면에 각종그림을 그라비아인쇄방법으로 인쇄하고 각 그림에 입체적인 모양이 되도록 조립순서의 번호를 인쇄한 후 수지코팅한 인쇄물Decided line: 4911919000Date: 2000-11-11Reference: CLIP-0082000813652

Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue

I am a: Individual / small seller — Changes which blocks are emphasised