35mm底片 iso 400
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3707100090 | 38.0% | CN | US | Official Doc |
| 3707100005 | 38.0% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
| 3701910060 | 38.7% | CN | US | Official Doc |
| 3702540030 | 38.7% | CN | US | Official Doc |
AI Analysis
🎞️ 35mm Film ISO 400 (Photographic Roll Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy for Sensitised Materials
📌 I. Product Definition & Classification: Do You Truly Understand "35mm Film"?
35mm film (ISO 400) is the standard medium for analog photography. In international trade, it is classified as a sensitised material (Chapter 37). The critical distinction lies in whether the film is unexposed (blank) or exposed (already photographed), and its specific chemical form.
⚠️ Key Distinction Point:
- If the film is unexposed, blank, and in roll form → It is a generic "sensitised material" (HS 3707.10 or 3701.99).
- If the film is exposed/unexposed but intended for color printing → It falls under specific photographic roll film codes (HS 3701.91 or 3702.54).
- ISO 400 refers to the light sensitivity, not the physical form, so classification depends on the physical state (rolled, sheet, sensitised vs. unsensitised).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
3707.10.00.90 |
Sensitised materials for photo purposes, other than film, plates, paper, etc. (Generic Category) | Blank 35mm film reels, unexposed roll film | 38.0% | Base: 3.0%, Sec 301: 25%, IEEPA: 10% |
3707.10.00.05 |
Sensitised materials for photo purposes, other than film, plates, paper, etc. (Specific Sub-category) | Unexposed 35mm film, chemical composition matches sensitised emulsion | 38.0% | Base: 3.0%, Sec 301: 25%, IEEPA: 10% |
3701.99.60.60 |
Sensitised flat plates, sheets, and film, other than photographic paper, paperboard, or textiles | 35mm film defined as "sensitised film" under other categories | 35.0% | Base: 0.0%, Sec 301: 25%, IEEPA: 10% |
3701.91.00.60 |
Photographic plates and film, sensitised, other than paper, paperboard, or textiles | Colour photography film, sensitised, unexposed | 38.7% | Base: 3.7%, Sec 301: 25%, IEEPA: 10% |
3702.54.00.30 |
Roll film, sensitised, for photographic uses, of a width >105mm but not >135mm | 35mm roll film (standard width), colour, non-paper/non-textile base | 38.7% | Base: 3.7%, Sec 301: 25%, IEEPA: 10% |
🔍 Critical Reminder:
- 35mm film standard width is ~35mm (1.38 inches), which fits within the ">105mm" definition in some interpretations or is grouped under "other photographic uses" in 3702 or 3707.
- Section 301 (25%) and IEEPA (10%) are mandatory for Chinese-origin goods entering the US.
- Base rates vary (0% to 3.7%) depending on the specific subheading's definition of "sensitised material."
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 3707.10.00.90 & 3707.10.00.05 —— Sensitised Materials (Generic)
| Item | Content |
|---|---|
| Base Rate | 3.0% (ad valorem) |
| USITC Surcharge (Section 301) | +25% (From USITC Footnote 9903.88.01 / Section 301 List 3/4) |
| IEEPA Surcharge | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis applies to Section 301 and IEEPA goods) |
| Legal Authority Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3707.10.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% Section 301 tariff applies to most Chinese-manufactured goods, including photographic materials.
- The 10% IEEPA tariff is an additional levy specifically targeting Chinese imports under national emergency powers.
- Total 38.0% is significant for low-value items like film rolls.
🎯 2. 3701.99.60.60 —— Sensitised Film (Other Categories)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Authority Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code may offer a slightly lower base rate (0%) if the film is classified strictly as "sensitised flat material" under Chapter 3701.
- However, the 35% total remains high due to surcharges.
🎯 3. 3701.91.00.60 & 3702.54.00.30 —— Colour Photographic Roll Film
| Item | Content |
|---|---|
| Base Rate | 3.7% |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ No |
| Legal Authority Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3702.54.00.30 → FOOTNOTE:9903.88.01 |
📌 Note:
- 3702.54.00.30 is the most precise fit for 35mm colour roll film (width >105mm is a misnomer in some databases; 35mm is often grouped here as "other photographic roll film").
- This is the highest total rate (38.7%) among the listed options.
- Use this if the film is explicitly labelled as "Colour Negative Film".
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Required Documents Checklist (缺一不可)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "35mm Film", "ISO 400", "Colour/Black & White", "Unexposed" |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Photographic Sensitised Film, 35mm, ISO 400" |
| ✅ Packing List | ✔️ | Specify quantity (rolls), net/gross weight |
| ✅ Origin Certificate (CO) | ✔️ | Crucial for verifying Chinese origin (triggers 301/IEEPA taxes) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Film contains chemicals; some customs may require safety info |
| ✅ Certificate of Non-Dangerous Goods | ✔️ | If applicable, to expedite clearance |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Declare Form, Declare State, Specify ISO, Avoid Penalties!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Unexposed 35mm Film | 3707.10.00.90 or 3702.54.00.30 |
Declare as "Paper" → Misclassification Risk |
| Exposed Film (from trip) | 9802.00.00.00 (Returned Goods) |
Declare as New Goods → Pay 38.7% unnecessarily |
| Sheet Film vs. Roll Film | Specify "Roll Film" | Generic "Film" → Customs may audit |
| Black & White vs. Colour | Specify "Colour Negative" | Generic "Photographic Material" → Higher base rate |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Bulk Commercial Import | Use 3702.54.00.30 for precise classification; negotiate base rate if possible (though unlikely for China). |
| Personal Use (De Minimis) | ❌ Not Eligible: Section 301 and IEEPA goods cannot use the $800 de minimis exemption (Section 321). Full tax applies. |
| Export to US from China | Budget for 35-38.7% total tariff. Consider pricing strategy to absorb costs. |
| Re-export/Transshipment | Cannot bypass 301/IEEPA if original origin is China. Country of Origin is key. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.54.00.30 |
38.7% (Total) | No special cert | High tariff due to 301 + IEEPA |
| 🇨🇳 China | 3702.54.00.30 |
3.7% (Import) | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 3702.54.00.30 |
0% - 3.0% | CE (if mixed with other goods) | No Section 301 equivalent |
| 🇬🇧 UK | 3702.54.00.30 |
3.0% - 5.0% | UKCA | Post-Brexit tariffs may vary |
| 🇯🇵 Japan | 3702.54.00.30 |
0% | PSE | FTA benefits may apply |
📌 Conclusion:
- The US is the most expensive market for Chinese 35mm film due to trade wars tariffs.
- 35-38.7% is a very high burden for a low-value item like film rolls.
- Consider price adjustment, bundling, or alternative origins (e.g., Vietnam, Malaysia) if exempt from 301/IEEPA.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Claiming De Minimis ($800) for Chinese 35mm Film
👉 Consequence: Denied. Section 301 and IEEPA goods are excluded. Full 38.7% tax applies.
❌ Mistake 2: Declaring as "Paper" or "Textile"
👉 Consequence: Customs Penalty. Film is chemically sensitised (Chapter 37), not paper.
❌ Mistake 3: Ignoring IEEPA 10%
👉 Consequence: Underpayment. Total rate is not just 25% (301) but 35-38.7%.
❌ Mistake 4: Mislabelling "Exposed" as "Unexposed"
👉 Consequence: If returning goods, you may pay tax unnecessarily. Use 9802 for returned exposed film.
✅ Correct Approach:
"35mm Colour Negative Film, ISO 400, Unexposed, Roll Form, 36 Exposures, Manufacturer: Fujifilm/Kodak/Ilford, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mnemonic:
🔹 "301 & IEEPA: No De Minimis for Chinese Film!"
🔹 "Total Tax is 35-38.7%, not just 25%!"
🔹 "Specify 'Unexposed' and '35mm' to avoid audits!"
📌 Pro Tip:
If you are importing large quantities, consider Advance Ruling (Ruling Letter) from CBP to confirm HS Code 3702.54.00.30 vs. 3707.10.00.90 to ensure consistency and avoid penalties.
Also, explore FTA origins (e.g., import from Vietnam if film base is processed there) to potentially avoid 301/IEEPA taxes.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide product specs + Apply for CBP Ruling
🚀 Ensure your 35mm film clears customs efficiently, without unexpected taxes, and maximizes profit margins!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point counts in film trade!
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.