Color Photo Film Box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923400010 | 40.3% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 4202999000 | 55.0% | CN | US | Official Doc |
| 3704000000 | 35.0% | CN | US | Official Doc |
| 3702520130 | 38.7% | CN | US | Official Doc |
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AI Analysis
ποΈ Color Photo Film Box (and Related Film Products)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Film & Containers
π I. Product Definition & Classification: What Exactly Are You Importing?
In international trade, "Color Photo Film Box" is a broad term that can refer to two distinct categories of goods: 1. The Container: The plastic or metal case/box used to store or package the film rolls. 2. The Content: The actual color photographic film itself (often mislabeled as "film box" by non-specialists).
β οΈ Critical Distinction Point: * If the item is an empty container (plastic/metal box for storage), it falls under Chapter 39 or 42. * If the item is photographic film (light-sensitive material), it falls under Chapter 37. * Misclassification Risk: Declaring film rolls as "film boxes" or vice versa leads to significant duty discrepancies and customs delays.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the valid classifications for products related to color photo film and its packaging:
| HS Code | Product Description | Applicable Scenario | Material/Form |
|---|---|---|---|
3923.40.00.10 |
Film Canisters/Spools | Specifically for photographic film rolls and canisters; enclosed devices | Plastic inferred |
3923.90.00.80 |
Film Containers/Packaging | Containers/packaging for storing film; general plastic packaging supplies | Plastic inferred |
4202.99.90.00 |
General Film Containers | Container-type items; broad category covering plastic or metal containers | Plastic/Metal inferred |
3704.00.00.00 |
Color Film (Generic) | Photographic film in any form; matches material and form requirements for Chapter 37 | Photographic Film |
3702.52.01.30 |
Color Reversal Film | Specific type of color photo film (slide film); photosensitive material | Photosensitive Film |
π Key Reminder: * If you are importing empty boxes to store film, use 3923.40.00.10, 3923.90.00.80, or 4202.99.90.00. * If you are importing the film itself, you MUST use 3704.00.00.00 or 3702.52.01.30. * Do not declare film rolls as "boxes" to avoid higher duties; customs will inspect the physical goods.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3923.40.00.10 β Film Canisters/Spools (Plastic)
| Item | Details |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Provision Tariff | +10.0% |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 β 122 Provision β USITC:3923.40.00.10 |
π Explanation: * This code specifically targets the mechanical storage devices for film. * The base tariff is relatively low (5.3%), but the Section 301 and 122 surcharges push the total to 40.3%. * Ensure the product is indeed a canister/spool, not a general shipping box.
π― 2. 3923.90.00.80 β Plastic Packaging for Film
| Item | Details |
|---|---|
| Base Tariff | 3.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Provision Tariff | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 β 122 Provision β USITC:3923.90.00.80 |
π Note: * This is the general category for plastic packaging articles not specified elsewhere. * Suitable if the "box" is a standard plastic package/container rather than a specialized canister. * Lowest duty among container options (38.0%), making it cost-effective for generic plastic film packaging.
π― 3. 4202.99.90.00 β General Containers (Plastic/Metal)
| Item | Details |
|---|---|
| Base Tariff | 20.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Provision Tariff | +10.0% |
| Total Tariff Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 β 122 Provision β USITC:4202.99.90.00 |
π Warning: * This code covers articles of bedding and similar articles, including various containers. * With a 20% base tariff, the total burden is 55.0%, the highest among container options. * Avoid this code unless the item is a specific type of article covered by Chapter 42 (e.g., leather/fabric-bound cases). For plastic boxes, Chapter 39 is preferred.
π― 4. 3704.00.00.00 β Color Photographic Film
| Item | Details |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Provision Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 β 122 Provision β USITC:3704.00.00.00 |
π Explanation: * This code is for any form of color photographic film. * Despite having 0% base tariff, the additional surcharges result in a 35.0% total rate. * Best option for importing the actual film, not the box.
π― 5. 3702.52.01.30 β Color Reversal Film (Slide Film)
| Item | Details |
|---|---|
| Base Tariff | 3.7% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Provision Tariff | +10.0% |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value Γ 38.7% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 β 122 Provision β USITC:3702.52.01.30 |
π Note: * Specific to color reversal film (slides), a subset of photographic film. * Total rate is 38.7%, slightly higher than generic color film (35.0%) due to the 3.7% base tariff. * Use only if the product is explicitly reversal/slide film.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state if it is film (photosensitive) or container (plastic/metal). |
| β Product Photos | βοΈ | Clear images of the item, including labels and any "light-sensitive" warnings. |
| β Commercial Invoice | βοΈ | Accurate description: e.g., "Plastic Film Canisters" vs. "Color Photographic Film." |
| β Packing List | βοΈ | Detail contents to avoid confusion between rolls and boxes. |
| β MSDS/Chemical Info | βοΈ | Required if declaring film (Chapter 37) due to chemical components. |
| β Origin Certificate | βοΈ | If claiming exemption or preferential treatment (though limited for CN origin). |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Know Your Material: Film is Chapter 37, Box is Chapter 39/42. Don't Mix!"
| Scenario | Correct Declaration | HS Code | Duty | Common Mistake |
|---|---|---|---|---|
| Importing Empty Plastic Boxes for Film | "Plastic Film Canisters" | 3923.40.00.10 |
40.3% | Declaring as film β Wrong chapter |
| Importing Generic Plastic Film Packaging | "Plastic Packaging Articles" | 3923.90.00.80 |
38.0% | Over-declaring as specialized canisters |
| Importing Leather/Fabric Film Cases | "Containers (Chapter 42)" | 4202.99.90.00 |
55.0% | Declaring as plastic β Audit risk |
| Importing Color Film Rolls | "Color Photographic Film" | 3704.00.00.00 |
35.0% | Declaring as "boxes" to save duty β Fraud Risk |
| Importing Slide Film | "Color Reversal Film" | 3702.52.01.30 |
38.7% | Generic declaration β May still apply but check specificity |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Film + Boxes) | Declare Separately. Film goes to Chapter 37, Boxes to Chapter 39/42. Do not lump them together. |
| OEM Custom Boxes | Provide design files to prove if they are specialized canisters (3923.40.00.10) or general packaging (3923.90.00.80). |
| High-Value Fine Art Film | Ensure proper valuation for CIF. High duties (35-55%) make accurate valuation critical. |
| Sample Imports | Even samples are subject to de minimis limits. For CN origin, de minimis is denied for these codes. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3923.90.00.80 (Box) / 3704.00.00.00 (Film) |
38.0% - 40.3% (Box) 35.0% (Film) |
None specific for basic film/box | High additional tariffs due to Section 301 & 122. |
| π¨π³ China | 3923.40.00.10 / 3704.00.00.00 |
5.3% - 0% (Base) | CCC (if applicable) | No Section 301/122 surcharges. |
| πͺπΊ EU | 3923.29 (Box) / 3702 (Film) |
Varies (0-4%) | CE/RoHS (for plastic additives) | No major surcharges for film/boxes. |
| π―π΅ Japan | 3923.29 / 3702 |
0-5% | PSE (if electronic components) | Low tariffs, focus on safety standards. |
π Conclusion: * The USA imposes the highest effective duties due to trade policy surcharges. * Film itself (Chapter 37) has a lower total duty (35-38.7%) compared to specialized plastic canisters (40.3%). * General plastic packaging (38.0%) is the most cost-effective for importers of empty containers.
π VI. Common Errors & Pitfalls Guide (Lessons Learned)
β Mistake 1: Declaring Film Rolls as "Plastic Boxes" to avoid higher duties.
π Consequence: Customs inspection reveals photosensitive material. Rejection, fines, and back-taxes applied.
β Mistake 2: Declaring Plastic Canisters as "General Packaging" without proof.
π Consequence: If audited as specialized canisters, duty may be adjusted, causing delays.
β Mistake 3: Ignoring the 122 Provision Tariff (+10%).
π Consequence: Underestimating total landed cost by 10% on all HS codes listed.
β Mistake 4: Using "Film Box" as the only description.
π Consequence: Ambiguity leads to customs classification discretion. Always specify "Empty Container" or "Photographic Film."
β Correct Approach:
"Empty Plastic Film Canisters, for Photographic Use, Model XYZ" OR
"Kodak Portra 400 Color Reversal Film, 35mm, Box of 10"
π― VII. Conclusion: Professional Declaration, Cost Efficiency!
π― Key Takeaway:
πΉ "Film is Chapter 37, Box is Chapter 39. Know the difference!"
πΉ "Empty Boxes: 38-40%. Film: 35-38%. Plan accordingly!"
π Tips: * If your products are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions, reducing duties significantly. * Consider applying for an Advance Ruling (Pre-classification) from US Customs if you are unsure whether your item is a "canister" or "general packaging."
π£ Immediate Action:
π Contact a licensed customs broker + Provide product images + Apply for HS Code Pre-classification
π Ensure smooth clearance, accurate cost calculation, and profit maximization!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point in duty affects your bottom line!
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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.