Colored Dyeing Waterproof Film
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3704000000 | 35.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3702520160 | 38.7% | CN | US | Official Doc |
| 3702550060 | 35.0% | CN | US | Official Doc |
| 5907001500 | 43.0% | CN | US | Official Doc |
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AI Analysis
🎞️ Colored Dyeing Waterproof Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Colored Dyeing Waterproof Film"?
"Colored Dyeing Waterproof Film" is a versatile term in international trade that can refer to two distinct types of products based on its material composition and primary function:
- Photographic Sensitivity Material: If the film is a photosensitive material used specifically for color photography (developing images via chemical exposure), it falls under Chapter 37 (Photographic goods).
- Packaging/Protective Material: If the film is a plastic or synthetic fiber coating used to protect other items from water or as part of packaging/transport, it falls under Chapter 39 (Plastics) or Chapter 59 (Impregnated textiles).
⚠️ Key Distinction:
- If the film is photosensitive (records images) →归入 Chapter 37
- If the film is non-photosensitive (protects/packaging) →归入 Chapter 39 or Chapter 59
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Photosensitive? | Total Tax Rate (China Origin to US) |
|---|---|---|---|---|
3704.00.00.00 |
Photographic plates and film, exposed, un Developed: Coloured | Exposed color photographic film, not developed | ✅ Yes | 35.0% |
3923.90.00.80 |
Articles for the conveyance or packing of goods: Of plastics: Other | Plastic packaging film, transport protection | ❌ No | 38.0% |
3702.52.01.60 |
Photographic film in strips, of any material other than paper: Colour negative film | Unexposed color negative film for photography | ✅ Yes | 38.7% |
3702.55.00.60 |
Photographic film in strips, of any material other than paper: Other | Other color photographic film (non-negative) | ✅ Yes | 35.0% |
5907.00.15.00 |
Textile fabrics, impregnated, coated, covered or laminated with plastic: With supports of textile material: Of man-made fibers | Waterproof plastic-coated synthetic textile fabric | ❌ No | 43.0% |
🔍 Key Reminder:
- Photosensitive films (Ch 37) are generally taxed at 35%–38.7% due to the combination of base + Section 301 + IEEPA duties.
- Non-photosensitive plastic/packaging films (Ch 39) are taxed at 38%.
- Impregnated textile films (Ch 59) are taxed at 43%, the highest among the options.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3704.00.00.00 —— Exposed Color Photographic Film
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3704.00.00.00 |
📌 Explanation:
- "Section 301 Additional Duty 25%" is from the Section 301 investigation on Chinese goods.
- "IEEPA 10%" is the additional duty imposed on Chinese/Hong Kong products under the International Emergency Economic Powers Act.
- Total 35%, a high tariff rate, must be anticipated in advance!
🎯 2. 3923.90.00.80 —— Plastic Packaging/Transport Articles
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF × 38% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3923.90.00.80 |
📌 Note:
- This applies to non-photosensitive plastic films used for packaging or protection.
- Even if the film is "colored" or "waterproof," if it is not photosensitive, it is classified here.
🎯 3. 3702.52.01.60 —— Color Negative Film (Other than Paper)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.52.01.60 |
📌 Note:
- Applies to unexposed color negative film made of non-paper, non-textile materials.
- This is the highest tax rate among the photographic film options due to the higher base tariff (3.7%).
🎯 4. 3702.55.00.60 —— Other Color Photographic Film (Non-Negative)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.55.00.60 |
📌 Note:
- Applies to other color photographic films (e.g., reversal film, slide film) that are not negative film.
- Lower base tariff (0%) results in a total rate of 35%, same as exposed film3704.
🎯 5. 5907.00.15.00 —— Impregnated Textile Fabric (Man-Made Fibers)
| Item | Content |
|---|---|
| Base Tariff | 8.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF × 43% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5907.00.15.00 |
📌 Note:
- Applies to textile fabrics coated/impregnated with plastic for waterproofing.
- This is the highest overall tax rate (43%) due to the high base tariff (8%).
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Document Preparation Checklist (All are mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material composition, waterproof rating, photosensitive nature |
| ✅ Product Photos (Including Label) | ✔️ | Clear image of model, brand, and key features |
| ✅ Certificate of Origin (CO) | ✔️ | If not of Chinese origin, may apply for preferential rates |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Photographic Film" or "Plastic Film" |
| ✅ Packing List | ✔️ | Explain the relationship between products and accessories |
| ✅ Third-Party Test Report | ✔️ | Waterproof test, photosensitivity test (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Photosensitive vs. Packaging! Name Precisely, Tax Rate Drops!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Exposed Color Film | 3704.00.00.00 |
Misdeclare as plastic film → 38% |
| Unexposed Color Negative Film | 3702.52.01.60 |
Misdeclare as packaging → 38.7% |
| Plastic Waterproof Packing Film | 3923.90.00.80 |
Misdeclare as textile film → 38% |
| Coated Synthetic Textile | 5907.00.15.00 |
Misdeclare as plastic film → 43% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer orders + design drawings to avoid being deemed "non-standard" |
| Film with Packaging | Declare as a set; do not split declaration → Higher tax |
| Film for Medical Use | If for specialized medical equipment, apply for "non-commercial use" exemption with proof |
| Film for Military/Aerospace | Apply for "special use" declaration, tax rate may be reduced, communicate in advance |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3704.00.00.00 / 3923.90.00.80 |
35%-43% (China Origin) | FCC, RoHS (if applicable) | High additional duties |
| 🇨🇳 China | 3704.00.00.00 / 3923.90.00.80 |
0%-8% | CCC, RoHS | No additional duties |
| 🇪🇺 EU | 3704.00.00.00 / 3923.90.00.80 |
0%-4% (if CE marked) | CE, REACH | No additional duties |
| 🇦🇺 Australia | 3704.00.00.00 / 3923.90.00.80 |
5% | RCM | No additional duties |
| 🇯🇵 Japan | 3704.00.00.00 / 3923.90.00.80 |
0%-3% | PSE | No additional duties |
📌 Conclusion:
- USA is the only market with high additional tariffs on these goods;
- Chinese-origin goods have very high clearance costs in the US, consider adjusting the supply chain or production location.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "exposed photographic film" as "plastic packaging film"
👉 Consequence: Tax rate from 35% to 38% → Overpayment!
❌ Mistake 2: Declaring "plastic packaging film" as "photographic film"
👉 Consequence: Tax rate from 38% to 38.7% → Minor Overpayment!
❌ Mistake 3: Not providing photosensitivity proof, only writing "film"
👉 Consequence: Customs cannot determine photosensitivity → Delay or Return!
❌ Mistake 4: Using "waterproof film" as the declaration name without specifying material
👉 Consequence: If it is actually textile-based, misclassified → 43% Tax!
✅ Correct Practice:
"Colored Exposed Photographic Film, 35mm, Undeveloped, Model XYZ, for Professional Photography"
OR
"Waterproof Plastic Packaging Film, 100 Microns, Clear, Model ABC, for Industrial Use"
🎯 VII. Conclusion: Professional Declaration, Save Time and Cost!
🎯 Remember the Mantra:
🔹 "Photosensitive vs. Packaging! Name Precisely, Tax Rate Drops!"
🔹 "HS Code Determines Life, Tax Rate Differs by Points, One Step Wrong, Thousands Lost!"
📌 Tip:
If your product is originated from Vietnam, Mexico, Thailand, Malaysia, you can apply for IEEPA Exemption, tax rate is only 0%~5%;
It is recommended to apply for Advance Ruling in advance to avoid clearance risks.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your product Pass Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves to Be Precisely Calculated!
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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) — 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.