9903.01.89 - Articles the product of India that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | The duty provided in the applicable subheading |
| Special Rate of Duty (Column 1 - Special) | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.01.89, is a specialized provision for informational materials originating from India. It encompasses a broad range of media and artistic works designed to convey information or cultural content. Examples include printed publications like books and magazines, visual media such as films and posters, audio formats like phonograph records and tapes, and digital media including compact disks and CD ROMs. Furthermore, this category extends to visual artworks and news wire feeds, all produced in India and intended for informational purposes.
Unlike the primary HTS chapters that classify goods based on their inherent nature (e.g., live animals, agricultural products, manufactured goods), this category falls under Chapter 99, which deals with temporary legislation and special provisions. Therefore, its primary distinction lies in its origin (India) and its specific purpose (informational material), rather than the fundamental material or manufacturing process of the items. This means that while a book might be classified under Chapter 49 based on its paper content and printing, this specific provision would apply if the book originates from India and meets the informational criteria.
As a leaf node, HTS 9903.01.89 does not have further subdivisions. Classification decisions within this category will therefore hinge on whether the imported article meets the criteria of being an "informational material" and is indeed a "product of India." Customs officers will assess the primary function and content of the item to determine if it aligns with the spirit of this special classification provision, distinguishing it from items that might be considered purely decorative or commercial products without a primary informational or cultural dissemination purpose.