135 Color Reversal Film (Black and White)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3701910060 | 38.7% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
| 3703206000 | 38.1% | CN | US | Official Doc |
| 3703906000 | 37.8% | CN | US | Official Doc |
| 3702550030 | 35.0% | CN | US | Official Doc |
| 3702540060 | 38.7% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ 135mm Color Reversal Film (The Professional's Choice for Slides)
Clarification: "Black and White" in your query vs. Data Reality
β οΈ Critical Alert: The item "135 Color Reversal Film" is by definition NOT Black and White.
- Color Reversal Film creates positive slides (transparencies) with full color.
- Black & White Reversal is a niche, rarely used term (usually just called "B&W Reversal" or "B&W Film").
- Based on the provided <DATA>, all listed HS Codes explicitly specify "For color photography (polychrome)".
- If you actually mean Black & White 135 film, it does not match any HS Code in the provided <DATA>. If you mean Color 135 film (the standard 135 format), the data below applies.
This guide analyzes the 135mm Color Reversal Film (Slide Film) based strictly on the provided US Customs dataset.
π HS Code Reference & Clearance Guide | 2026 Tax Analysis | Professional Strategy
π I. Product Definition & Classification: Is it "Film" or "Paper"?
135mm Color Reversal Film (commonly known as Slide Film or E-6 Process Film) is a high-precision photographic medium used by professionals and enthusiasts to capture vibrant, saturated positive images.
Key Distinctions for Classification:
1. Format: 135mm (Standard 35mm cartridge size).
2. Type: Reversal (Positive image directly, no negative required).
3. Process: Color (Polychrome).
4. Packaging: Rolls (Sensitized, unexposed).
β οΈ The "16mm to 35mm" Trap:
US Customs distinguishes between "Short rolls" (β€30m) and "Long rolls" (>30m) for 16mmβ35mm film.
- Standard 135 Rolls usually contain 24 or 36 exposures (approx. 80cm to 1.5m length).
- This falls under the β€ 30m category.
- Crucial: Do NOT classify as "Reversal color film >30m" unless you are shipping bulk industrial rolls (which 135mm rarely is).
π¦ II. HS Code Breakdown (Based on Provided Data)
π Scenario A: Standard 135mm Slide Film (β€ 30m Length)
(This covers 99% of consumer/professional 135 film rolls like Fujifilm Provia, Kodak Ektachrome)
| HS Code | Product Description | Applicable Scenario | Length/Spec |
|---|---|---|---|
3702.54.00.60 |
Other film, for color photography... (Of a width exceeding 16mm but not exceeding 35mm) (Length not exceeding 30m) (Other than for slides) |
Standard Color Roll Film (Negative or Reversal) | β€ 30 meters (Typical 135mm) |
3702.55.00.30 |
Other film, for color photography... (Of a width exceeding 16mm but not exceeding 35mm) (Length exceeding 30m) (Reversal color film) |
β οΈ NOT FOR 135mm (Usually Large Format/Roller) | > 30 meters |
π Classification Logic:
- A standard 135mm roll is < 30 meters (approx. 1 meter).
- Therefore,3702.54.00.60is the correct code.
-3702.55.00.30(Reversal > 30m) is WRONG for 135mm unless you are shipping massive industrial bulk spools.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
β Applicable Country: USA (Import from China/Global)
β Material: Photographic Film (Rolls)
β Status: Sensitized, Unexposed
π― 1. Correct Classification: 3702.54.00.60
(135mm Color Film, < 30m, Standard)
| Tax Component | Rate | Legal Basis (from Data) |
|---|---|---|
| Base Tariff (MFN) | 0.0% | Free of Base Duty |
| Section 301 / Extra Tariff | 0.0% | NO Extra Tax Applied |
| Total Tax Rate | 0.0% | Duty-Free |
π Explanation:
This is the sweet spot. Standard 35mm color film (including reversal/slide film) under 30 meters is 0% taxed.
Note: The data shows 0% for both "Base" and "Extra" tariffs.
π― 2. Incorrect (But Risky) Classification: 3702.55.00.30
(Reversal Color Film > 30m)
| Tax Component | Rate | Legal Basis (from Data) |
|---|---|---|
| Base Tariff (MFN) | 0.0% | Free of Base Duty |
| Section 301 / Extra Tariff | +25.0% | High Additional Tax Applied |
| Total Tax Rate | 25.0% | Significant Cost Increase |
π Explanation:
If Customs determines your "135mm film" is actually a long roll (>30m) or if you misclassify it to avoid a different category, you face a 25% penalty.
Warning: Some bulk film rolls for cinema or industrial use exceed 30m. Do not assume 135mm is always <30m unless confirmed.
π οΈ IV. Clearance Practical Suggestions (Avoiding the 25% Pitfall)
β 1. Declaration Strategy
Rule of Thumb: "135mm means Short Roll = 0% Tax."
| Declaration Item | Correct Entry | Why? |
|---|---|---|
| HS Code | 3702.54.00.60 |
Matches width (16-35mm) and length (<30m). |
| Product Name | "135mm Color Reversal Film (Slide Film), Sensitized, Unexposed" | Explicitly state "135mm" to prove length < 30m. |
| Length/Spec | "Standard 36 exposure roll, approx. 1.0m length" | Proves it is NOT >30m. |
| Application | "For consumer/professional photography" | Distinguishes from industrial cinema film. |
β 2. Critical "Do Not Mix" Scenarios
| Scenario | Risk | Correct Action |
|---|---|---|
| Mixing 135mm with Large Format (120mm) | Risk of misclassification | Separate shipments; 120mm is also usually <30m but verify width. |
| Bulk 100ft Rolls (30m+) | 25% Tax Trigger | If you ship 100ft (30m) exactly, ensure it is β€30m to avoid the 3702.55 penalty. |
| Black & White Reversal | Data Mismatch | The provided data only covers Color. B&W Reversal is missing; requires separate HS Code lookup (likely different rates). |
| Instant Print Film (Flat) | Wrong Category | Flat instant film goes to 3701 (Flat), not 3702 (Rolls). |
β 3. Documentation Checklist for 135mm Film
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state "Roll Film", "135mm", "Unexposed" | Prevents confusion with "Exposed" (waste) or "Paper". |
| Spec Sheet | Show roll length or exposure count (e.g., 36 exp) | Proof of length < 30m. |
| Brand/Model | e.g., "Fujifilm Provia 100F" | Helps customs verify standard commercial product. |
| Packaging Label | "Sensitized, Keep in Dark, Cool Storage" | Confirms "Unexposed" status (Exempt from certain waste rules). |
β οΈ V. Special Warning: The "Black & White" Confusion
Your query mentioned "135 Color Reversal Film (Black and White)".
- Fact: "Color Reversal" and "Black and White" are mutually exclusive.
- Option A: If you mean 135mm Color Slide Film β Use 3702.54.00.60 (0% Tax).
- Option B: If you mean 135mm Black & White Reversal β This code is NOT in your <DATA>.
- Note: The provided data only lists Color categories (3702.54, 3702.55, 3701.91, 3701.99, 3703, 3704).
- Action Required: You must find the HS Code for B&W Reversal Film separately. It might fall under 3701.99 or 3702.99 (Other) and could incur the 25% tariff if not carefully classified.
π VI. Global Market Snapshot (2026)
| Region | Recommended HS Code | Tax Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3702.54.00.60 |
0.0% | Standard 135mm Color Slide Film is Duty-Free. |
| πͺπΊ EU | 3702.54 | ~0-6% | Varies; Check EU TARIC. |
| π¨π³ China (Export) | N/A | Export Duty | Usually 0% for exports. |
| π―π΅ Japan | 3702.54 | 0% | Duty-free for photography film. |
π VII. Summary & Action Plan
-
Verify the Film Type:
- Is it Color? β Use
3702.54.00.60(0% Tax). - Is it Black & White? β Do NOT use the codes above; find the specific B&W code to avoid penalties.
- Is it Bulk/Industrial (>30m)? β Avoid
3702.55unless necessary (25% Tax).
- Is it Color? β Use
-
Declaration Tips:
- Always specify "135mm" and "Length < 30m" in the commercial invoice.
- Use the term "Reversal Color Film" (not "B&W").
-
Cost Calculation:
- CIF Value: $1,000
- Tax: $0 (0%)
- Total Landed Cost: $1,000 + Freight + Insurance.
π Final Verdict:
For standard 135mm Color Reversal Film, you are 0% Duty-Free.
The moment you misclassify it as "Long Roll" or "Black & White" (if it's actually Color), you risk a 25% tax or compliance issues.
Stick to3702.54.00.60for 135mm Color Film!
β¨ Professional Clearance = Accurate HS Code + Clear Description!
π’ Let your film arrive tax-free!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.