What Is the IEEPA Informational Materials Exemption?
There is a statutory exemption to certain tariffs imposed by President Trump under authority of the International Emergency Economic Powers Act (IEEPA). The exemption is found at 50 USC 1702(b), which prohibits the President from regulating or prohibiting the importation of:
information or 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.
This exemption is not discretionary — it is a hard limit on presidential authority under IEEPA. Congress included it specifically to prevent trade sanctions from being used to restrict the free flow of information and ideas across borders, a protection rooted in First Amendment principles. It applies regardless of the country of origin, meaning it is relevant to tariffs on goods from China, Canada, Mexico, and any other country subject to IEEPA-based duties.
How the Exemption Appears in the HTSUS
The exemption has been incorporated into the Harmonized Tariff Schedule of the United States (HTSUS) through four special chapter 99 headings. CBP describes them as follows:
Headings 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31 describe informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact discs, CD ROMs, artworks, and news wire feeds.
Each of the four headings corresponds to a different set of IEEPA tariff actions (for example, tariffs on China versus tariffs on other countries under separate executive orders). Importers must identify the correct heading based on which tariff program applies to their goods.
Which HTS Subheadings Are Eligible?
According to CBP, goods classified under the following HTSUS headings and subheadings may qualify for the informational materials exemption:
- Chapter 49 — Printed books, newspapers, pictures, and other products of the printing industry; manuscripts, typescripts, and plans
- Heading 3704 — Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- Heading 3705 — Photographic plates and film, exposed and developed (other than cinematographic film)
- Heading 3706 — Cinematographic film, exposed and developed
- Heading 5807 — Labels, badges, and similar articles of textile materials
- Heading 8310 — Sign plates, name plates, address plates, and similar plates; figures and lettering of base metal
- Headings 9701–9705 — Works of art, collectors’ pieces, and antiques
- Subheading 6307.90.30 — Flags and pennants of man-made fibers
- Subheading 6307.90.85 — Other made-up textile articles
- Subheading 8523.80.10 — Recorded media for reproducing sound or image (vinyl records)
- Subheadings 8523.29, 8523.41, 8523.49 — Optical media, flash memory, and other recorded storage media (CDs, DVDs, USB drives with pre-recorded content)
- Subheadings 9405.61 and 9405.69 — LED luminaires and other luminaires for decorative or signage use
This list is drawn directly from CBP’s published guidance. You can review the CBP IEEPA FAQ for additional context, though the agency’s published guidance on this exemption remains sparse.
How Has the Exemption Been Interpreted in Practice?
Formal CBP guidance on the informational materials exemption is limited, and there are relatively few published rulings to rely on. The most instructive historical precedent comes from Iran sanctions, where CBP ruled that religious texts qualified as informational materials — a recognition that the exemption extends beyond commercial publications to items with cultural or spiritual informational content.
Beyond that, importers are largely left to reason from the statute’s text and the HTSUS subheadings listed above. Key interpretive questions that remain unsettled include:
- Whether blank or partially recorded media qualifies, or only pre-recorded content
- Whether physical goods that contain informational content (such as a device with pre-loaded software) qualify in whole or only the informational component
- How CBP will treat artworks that also have commercial or decorative functions
- Whether the exemption applies to digital goods delivered on physical media versus goods that are primarily functional with informational content as a secondary feature
Because the exemption is grounded in a statutory limit on IEEPA authority rather than a regulatory carve-out, there is a reasonable argument that CBP cannot narrowly interpret it in ways that frustrate Congress’s intent. However, until CBP issues more formal guidance or rulings, importers face meaningful uncertainty.
How to Claim the Exemption
To claim the informational materials exemption at entry, importers should classify their goods under the applicable chapter 99 heading (9903.01.22, 9903.01.12, 9903.01.03, or 9903.01.31) in addition to the regular HTSUS classification. This secondary classification signals to CBP that the importer is claiming an exemption from IEEPA duties.
If you have already paid duties on goods that may qualify for this exemption, you may be able to recover those duties by filing a protest with CBP within 180 days of liquidation. Acting promptly is important — the protest deadline is strict and cannot be extended.
For importers who are uncertain whether their goods qualify, the most reliable path to certainty is obtaining a CBP Binding Ruling. A binding ruling is a formal written decision from CBP that legally commits the agency to a specific tariff treatment for your goods. It eliminates guesswork, provides a clear basis for claiming the exemption, and protects you from retroactive duty assessments if CBP later takes a contrary position.
IEEPA Tariff Exemption Questions?
Do you have questions about IEEPA tariff exemptions? Great Lakes Customs Law has been advising importers for more than 15 years on classification, duty exemptions, and tariff strategy. Call us at (734) 855-4999 or complete the Free consultation form.