35mm低感光彩色底片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3702530030 | 38.7% | CN | US | Official Doc |
| 3702540030 | 38.7% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
| 3701910060 | 38.7% | CN | US | Official Doc |
| 3707100005 | 38.0% | CN | US | Official Doc |
Product Images
AI Analysis
🎞️ 35mm Low-ISO Color Film (Photographic Film)
🌐 HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Professional Import Strategy
📌 One Product, Five Possible HS Codes — Know Which One Applies to Your Shipment!
📌 一、Product Definition & Classification: What Exactly Is “35mm Low-ISO Color Film”?
35mm Low-ISO Color Film is a photographic negative film used in still photography, typically for professional or enthusiast use. It features:
- 35mm width (standard film format)
- Low ISO rating (e.g., ISO 100, 200) → less sensitive to light, higher image resolution
- Color emulsion (color negative film, not black & white)
- Chemical photosensitive coating on a flexible base (not paper or textile)
- Pre-exposed or unexposed (can be either raw or already shot)
⚠️ Critical Distinction:
- If the film is unexposed and ready to use → classified as unexposed photographic film
- If the film has already been shot (exposed) → classified as used/processed photographic film
- Both fall under HS Chapter 37 – Photography, Photographic Materials, and Optical Goods
📦 二、HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Match Criteria | Tax Rate | Notes |
|---|---|---|---|---|
3701.99.60.60 |
Other photographic plates and films, unexposed, for still photography | 35mm format, color, low ISO, non-paper base | 35.0% | ✅ Best fit for unexposed film |
3702.54.00.30 |
Photographic films, unexposed, of a kind used for still photography | 35mm size, already sensitized (already coated), exposed | 38.7% | ✅ For already exposed film |
3702.53.00.30 |
Photographic films, unexposed, of a kind used for still photography | 35mm format, non-paper/non-textile base, low ISO color | 38.7% | ✅ For unexposed, high-quality color film |
3707.10.00.90 |
Photographic chemical products, including emulsions | Low-ISO color film, chemical composition matches "sensitizing emulsion" | 38.0% | ✅ For bulk emulsion or chemical raw material |
3707.10.00.05 |
Other photographic chemical products, including emulsions | Matches low-ISO color film with emulsion-based sensitivity | 38.0% | ✅ Same as above, different subcode |
🔍 Why So Many Codes?
The difference lies in whether the film is exposed, its base material, and whether it's a finished product or chemical intermediate.
💰 三、2026 Tariff Breakdown (US Market – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive enforcement)
🎯 1. 3701.99.60.60 — Unexposed 35mm Color Film (Best Fit)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Section 301 Tariff | +25.0% (from U.S. Trade Act §301) |
| Section 122 Tariff (IEEPA) | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 0% base duty → standard for photographic materials
- +25% USITC → from 301 investigation on Chinese goods
- +10% IEEPA → emergency powers targeting China, applied to all goods under this category
- Total: 35% → moderate but still high for film
🎯 2. 3702.54.00.30 — Exposed 35mm Color Film (Already Shot)
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → USITC:3702.54.00.30 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- 3.7% base duty applies because it's already exposed → treated as a processed product
- Still subject to 25% + 10% additional tariffs → total 38.7%
🎯 3. 3702.53.00.30 — Unexposed 35mm Color Film (Non-Paper Base)
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → USITC:3702.53.00.30 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- Despite being unexposed, this code applies if the film uses non-paper, non-textile base (e.g., polyester or cellulose acetate)
- Higher base duty (3.7%) due to material composition → same total as exposed film
🎯 4. 3707.10.00.90 & 3707.10.00.05 — Photographic Chemicals / Emulsions
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Duty | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3707.10.00.05 → FOOTNOTE:9903.88.01 |
📌 When to Use This?
- If you're importing raw emulsion or chemical coating (not finished film)
- Not for finished 35mm rolls
- Only if the product is a chemical intermediate, not a complete film
🛠️ 四、Customs Clearance Tips (Proven Strategies)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm ISO, format (35mm), color, base material |
| ✅ Film Emulsion Composition | ✔️ | Prove it’s not paper/textile → avoid misclassification |
| ✅ Product Photos (with label) | ✔️ | Show roll size, brand, model, unexposed/exposed status |
| ✅ Commercial Invoice | ✔️ | Must state “35mm Low-ISO Color Film, Unexposed” |
| ✅ Certificate of Origin (CO) | ✔️ | If from China → triggers 301 + IEEPA tariffs |
| ✅ Packing List | ✔️ | Show roll count, packaging type |
| ✅ Lab Test Report (optional) | ✔️ | If claiming "low-ISO" or "high-resolution" |
✅ 2.申报技巧（Critical Tips）
🔥 “Label Right, Code Right, Duty Right!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Unexposed 35mm color film, polyester base | 3701.99.60.60 |
3702.53.00.30 |
Pay 38.7% instead of 35% |
| Already exposed film | 3702.54.00.30 |
3701.99.60.60 |
Underpaid duty → audit risk |
| Raw emulsion (not film) | 3707.10.00.05 |
3702.53.00.30 |
Wrong classification → penalties |
| Film with paper backing | ❌ Not applicable | 3702.53.00.30 |
Misclassified → fines |
✅ 3. Special Cases
| Situation | Recommendation |
|---|---|
| Film used in film cameras (e.g., for art, cinema) | Still classified as 3701.99.60.60 or 3702.53.00.30 |
| Film shipped for lab processing (not for sale) | Still subject to duty — no exemption |
| Film from Vietnam/Mexico/Thailand | May qualify for IEEPA exemption → 0% tariff |
| Bulk emulsion for film manufacturing | Use 3707.10.00.05 → 38.0% total |
🌍 五、Global Customs Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Total Duty |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 3701.99.60.60 |
0.0% | +25% +10% | 35.0% |
| 🇨🇳 China | 3701.99.60.60 |
5.0% | None | 5.0% |
| 🇪🇺 EU | 3701.99.60.60 |
0.0% | None | 0.0% |
| 🇦🇺 Australia | 3701.99.60.60 |
0.0% | None | 0.0% |
| 🇯🇵 Japan | 3701.99.60.60 |
0.0% | None | 0.0% |
📌 Insight:
- USA is the only market with 35–38.7% duty on 35mm film from China
- EU, Japan, Australia are tariff-free for this product
- Consider shifting origin to Vietnam/Mexico to avoid 301 + IEEPA tariffs
📌 六、Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring unexposed film as 3702.53.00.30
👉 Result: Pay 38.7% instead of 35% → $3,700 extra on $100,000 shipment
❌ Mistake 2: Using 3701.99.60.60 for exposed film
👉 Result: Underpaid duty → audit, penalties, seizure
❌ Mistake 3: Not specifying “low-ISO” or “color” in invoice
👉 Result: Customs may reclassify → higher duty
❌ Mistake 4: Shipping raw emulsion as “film”
👉 Result: Wrong HS code → fines + delay
✅ Best Practice:
Use this exact description on invoice:
“35mm Low-ISO Color Photographic Film, Unexposed, Polyester Base, for Still Photography, Brand: [X], Model: [Y]”
🎯 七、Conclusion: Accurate Classification = Lower Costs & Faster Clearance
🎯 Remember the Golden Rule:
🔹 “Unexposed = 3701.99.60.60 → 35.0%”
🔹 “Exposed or non-paper base = 3702.53/54 → 38.7%”
🔹 “Chemical emulsion = 3707.10 → 38.0%”📌 Pro Tip:
If your film is produced in Vietnam, Mexico, or Thailand, apply for IEEPA exemption → 0% duty in the U.S.
📣 Act Now: Avoid Costly Mistakes!
📞 Contact a licensed customs broker + request HS Code Pre-Ruling
🚀 Get your product classified correctly before shipment
💼 Save thousands in duty, avoid delays, and ship with confidence!
✨ Precision in Classification = Profit in the Long Run!
💼 Your film’s duty depends on one tiny code — get it right!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.