There is an exemption to certain tariffs imposed by President Trump under authority of the International Emergency Economic Powers Act.
The law is 50 USC 1702(b), which exempts from duty the following:
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.
These exceptions have found their way into the HTSUS. CBP explains it 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.
Goods properly classified under the following headings and subheadings of the HTSUS may qualify for the exception under 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31: Chapter 49; goods provided for in headings 3704, 3705, 3706, 5807, 8310, and 9701 through 9705, inclusive; goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69.
You can read the FAQ here. That’s all the guidance that exists for what type of goods qualify for this exemption, with sparse instances of how it has been interpreted; for example, in the past, religious texts have been considered to qualify as informational materials when coming from Iran.
To learn if your goods qualify for this exemption, consider hiring us to make a Binding Ruling Request with CBP.
IEEPA Tariff exemption questions?
Do you have questions about IEEPA tariff exemptions? We have answers for you. Great Lakes Customs Law has been advising importers for more than 15 years. Call us at (734) 855-4999 or fill out the form below:
Last updated: April 19, 2025 at 12:49 pm