Duty Free Items

[Keith1010]

I have a question and I've searched the United States Customs Web Site but it doesn't address the issue. So, I was wondering if anyone knew. I'm really looking for someone who has inquired about the issue with say customs rather than speculation.

 

As background USA citizens are supposed to claim the value of goods for all items purchases abroad, including those puchased on a cruise ship, received as gifts, etc. that are brought back to the United States. Yes, there are some exceptions such as artwork.

 

But here's my question. What about pictures purchased on the cruise ship such as those taken of us by the ships photographer. We have always included them when we determine the value of goods purchased during the course of our group but was wondering whether or not these are considered art work. Now, for most cruises this is a non-issue but we were on a world cruise and are going on another next year and the amount of pictures does add up whereas the value of what you can bring back without paying duty does not go up based on the length of ones trip.

 

So, I was wondering if anyone would know whether or not the value of the pictures needs to be included when determining the total value of all goods being brought back to the States. If not, then I'll try calling customs directly.

 

Thanks,

Keith

[cherylandtk]

Short answer: Photos are not considered artwork, BUT they generally have zero duty.

 

All items purchased outside the US are subject to declaration, period. Whether or not they have a high, low or zero duty amount is worth knowing if you expect to bring back purchases substantially in excess of your duty free limit.

 

You might want to peruse the Customs website again and look at the HTS. (The actual governing document is nearly 3000 pages! Thankfully there is an index at the back.) They have a lot of useful information and you can determine which items you want to group under your duty-free limit and which you want to declare as dutiable. http://www.usitc.gov/tata/hts/

 

In the case of photographs, they are governed under section 4911.00-91 (page 1308 of 2946) and are generally free from duty unless you have very large quantities and then are subject to the 66 cents per kilo special rate, depending on thickness. So feel free to declare those photos outside of your duty-free purchases.