9817.00.40.00 - Developed photographic film, including motion-picture film on which pictures or sound and pictures have been recorded; photographic slides; transparencies; sound recordings; recorded video tape; models (except toy models); charts; maps; globes; and posters; all of the foregoing which are determined to be visual or auditory materials in accordance with U.S. note 1(a) of this subchapter

This HTS category, 9817.00.40.00, encompasses a diverse range of visual and auditory materials designated for educational or informational purposes, as defined by U.S. note 1(a) of this subchapter. It includes items such as developed photographic film, motion-picture film containing recorded pictures or sound and pictures, photographic slides, and transparencies. Furthermore, the scope extends to sound recordings, recorded video tapes, models (excluding toy models), charts, maps, globes, and posters, all subject to the U.S. note's criteria for visual or auditory materials.

The distinguishing characteristic of this category lies in the nature and intended use of the materials, focusing on their function as educational or informational content rather than their physical form alone. Unlike categories for raw photographic materials or general printed matter, 9817.00.40.00 specifically targets items where the recorded visual or auditory information is the primary value and purpose. This provision often serves to facilitate the import of educational resources or cultural materials.

As this HTS code represents a leaf node, there are no further subcategories to detail. Classification under this code relies solely on meeting the specific requirements outlined in U.S. note 1(a) pertaining to the materials being determined as visual or auditory in nature for their intended educational or informational purpose. Therefore, meticulous attention to the criteria within this note is paramount for correct classification.