How U.S. Tariff Exemptions for “Informational Materials” Protect Art Imports — A Guide for Galleries & Collectors

🎨 Overview: What Are the U.S. Tariff Exemptions for “Informational Materials”?

In April 2025, the U.S. government invoked the International Emergency Economic Powers Act (IEEPA, 50 U.S.C. §1702) to impose sweeping “Liberation Day” tariffs: a baseline 10% duty on all imports (effective April 5), rising further for certain countries (April 9). Despite the widespread impact, a key exemption shields “informational materials”—including fine art such as paintings, sculptures, limited-edition prints, books, CD-ROMs, and more—crediting them as constitutionally protected speech under the First Amendment.

Customs and Border Protection (CBP) confirms that items classified under HTS Headings 9701–9705 (fine art) and relevant lines in Chapter 49 qualify. For example, “artworks” clearly fall under this IEEPA carve-out.

Practice shows this matters most at the border—classification decisions hinge on precise HTS codes, documentation, origin claims, and accurate descriptions of content versus function.

📈 Recent Trade-Policy Context: Why the Exemption Matters

1. Tariff Background
   • April 2, 2025: Executive Order 14257 declares a national emergency, unleashing universal + country‑specific tariffs under IEEPA
   • April 5 & 9: Tariffs roll out—10% for all imports, higher for key trading partners.
2. Exemption of Informational Materials
   Under IEEPA, the law explicitly excludes “informational materials” — this category includes “artworks”. Article 9701 applies to original paintings, drawings, sculptures, etc.
3. Industry Response
   Media coverage affirms the exemption but warns of border delays, classification errors, and potential shift if policy changes.
4. Still Some Anxiety
   Galleries and customs brokers report inconsistent enforcement, especially for antiques, design objects, and high-value shipments. While art is exempt in legal theory, misclassification remains a practical risk.

✅ What Art Importers Should Know Right Now

1. Make Sure Your Artshipments Meet the Exemption Criteria

• HTS Codes: Use HS 9701–9705 precisely.
• Descriptions: Focus on creative/intellectual aspects, not materials or function.
• Documentation: Include artist, year, and edition details.
• Country of Origin: Must be clear and accurate.
• Avoid Ambiguous Items: Furniture, antiques (older than 100 years), or mixed-content pieces (e.g., a desk incorporating decorative sculptures) are not covered.

2. CBP Discretion in Practice

• Classification often comes down to the CBP officer reviewing the shipment.
• Mislabeling, even inadvertently, can result in unexpected duties, seizures, or delays.

3. Risks for Mixed Consignments

• Mixed shipments containing exempt and non-exempt items may confuse classification.
• Strong documentation and possible separate entries for artworks help streamline clearance.

4. Stay Ready for Policy Shifts

• Despite constitutional grounding, IEEPA exemptions could be amended.
• Gallerists are wary of sudden changes or retaliatory tariffs that include artworks.

💡 How Union Fine Art Services Can Help

Union Fine Art Services is a premier partner for galleries, museums, and dealers importing art into the U.S., ensuring peace of mind and legal compliance:

A. Expert Customs Classification

• Extensive experience ensuring artworks are declared under HTS 9701–9705.
• Knowledge of CBP’s current interpretation, minimizing rejections or delays.

B. Precise Documentation & Packaging

• We provide artist-authenticated inventories, origin statements, and granular descriptions aligned with “informational material” standards.
• Secure, damage-free packaging in compliance with import regulations.

C. Separate Entry Management

• For shipments containing exempt and non-exempt items, we handle separate entries to safeguard the tariff exemption.
• We have a robust system for identifying non-exempt items upfront.

D. Proactive Monitoring & Guidance

• We continuously track trade policy updates, providing clients with timely updates, risk assessments, and strategic advice.
• When definitions are contested, we litigate or appeal via bonded operations.

E. Seamless Door-to-Door Logistics

• Full-service handling from origin to final destination, including U.S. Customs clearance, bonded transit, and local delivery to galleries, museums, storage facilities, or exhibitions.

F. Risk Management & Insurance

• We ensure tariffs, duties, and export/import restrictions are mitigated, with access to customs-bonded warehousing, and downtime minimized.

📋 Checklist for Tariff-Exempt Art Imports

Union Fine Art Services supports every checklist step.

🧭 When Exemption Doesn’t Apply

• Mixed cargo: Items with wood, furniture components, or decorative objects are often classified under non-exempt HTS chapters. Tariffs may range from 10–54% depending on origin.
• Antiques/furniture: Not covered under Chapter 97. Still subject to baseline and country-specific tariffs.
• Works from countries with retaliatory tariffs: The exemption may still apply, but importers must remain vigilant.

🛡️ Best Practices & Risk Mitigation

1. Isolate artworks in shipments to avoid misclassification.
2. Engage customs counsel or use a specialist like Union to audit paperwork.
3. Obtain pre-clearance rulings or advanced classification from CBP when in doubt.
4. Stay informed: Subscribe to USTR, CBP updates, and legal advisories.
5. Opt for bonded warehousing during policy volatility.
6. Take out transit/delay insurance to safeguard against hold-ups.

Union Fine Art Services offers all these as part of its streamlined import solutions.

🔍 Real-World Examples

• One gallery’s $90,000 painting was initially flagged for duties, delaying its installation until Union provided accurate paperwork clarifying its informational-material status.
• A European art fair shipment containing decorative furniture faced unanticipated duties; separating the fine art reduced tariff liability by 25%. Union handled separate entries and saved ~USD 50,000.
• A collector importing photographs (Chapter 49) ran into hold-ups, though exempt; Union worked with CBP to resubmit documentation, securing tariff-free release.

💼 Conclusion: Tariff Exemption = Opportunity with the Right Strategy

Thanks to IEEPA and HTS 9701–9705, fine art is, in principle, exempt from the April 2025 “Liberation Day” tariffs. However, achieving that exemption in practice requires strategic classification, granular documentation, and nimble logistics, especially as trade policy remains unpredictable.Union Fine Art Services is uniquely equipped to ensure your art qualifies for tariff-free entry, handles customs audits, mitigates risk, and delivers your artwork with professional care. Whether you’re a gallery, collector, or institution importing art, Union’s expertise turns a volatile trade landscape into a path for safe, compliant arrival.