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Film (135 format)

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3701910030 38.7% CN US Official Doc
3702540030 38.7% CN US Official Doc
3707100005 38.0% CN US Official Doc
3701910060 38.7% CN US Official Doc
3702530030 38.7% CN US Official Doc

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🎞️ 35mm Film (135 Format) – HS Code Classification & Customs Clearance Guide


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy

πŸ“Œ Part 1: Product Definition & Classification

35mm Film (135 Format) is the standard format for analog photography. In international trade, it is critical to distinguish between unexposed film (raw material) and exposed film (used material), as well as between negative film and slide film. The Harmonized System (HS) classifies these differently based on their state (exposed/unexposed) and purpose.

⚠️ Key Distinction Points: * Unexposed Film (Raw Material): Used for future photography. Classified under 3701 or 3702. * Exposed Film (Used Material): Has already been used in a camera. Classified under 3706. * Roll Film vs. Sheets: "135 Format" implies roll film. * Color vs. Black & White: Color film generally attracts higher duties due to specific tariff lines.


πŸ“¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority)

Based on the provided data, here are the specific HS Codes for 35mm (135 Format) Film:

HS Code Product Description Applicable Scenario Tax Rate (Total)
3702.53.00.30 35mm Color Film, 135 Format Standard, Non-Paper/Textile Sensitized Material Unexposed 135 color negative/slide film rolls 38.7%
3702.54.00.30 135 Format (35mm Spec), Color Photography Film Roll, Sensitized Film Unexposed 135 color film rolls 38.7%
3701.91.00.30 Color Photography Film, Roll Form, Non-Paper/Non-Textile, Unexposed Sensitized Film Unexposed general color roll film (if not strictly 135 but similar) 38.7%
3701.91.00.60 Color Film, Exposed, Roll Form Non-Disc Film, Chemical Sensitized Material Exposed 135 color film rolls (Used) 38.7%
3707.10.00.05 Color Film for Color Negative Paper, Sensitized Emulsion Photographic Material Unexposed color paper material (Note: Often confused, but description says "for paper") 38.0%

πŸ” Focus on 135 Format (35mm): * For Unexposed 135 Color Film: Use 3702.53.00.30 or 3702.54.00.30. * For Exposed 135 Color Film: Use 3701.91.00.60 (as per data provided, exposed roll film falls here).


πŸ’° Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges)

βœ… Applicable Country: China (CN) Exporting (Implied by "Section 122" and high rates)
βœ… Origin: China (CN)
βœ… Effective Date: Current (Based on data provided)

🎯 1. Unexposed 35mm Color Film (HS: 3702.53.00.30 / 3702.54.00.30)

Item Content
Basic Tariff 3.7% (Ad Valorem)
Additional Tariff +25.0% (Section 301 / Retaliatory Tariff)
Section 122 Tariff +10.0% (Specific surcharge for certain categories)
Total Tax Rate 38.7%
Tax Calculation CIF Value Γ— 38.7%
De Minimis Exemption ❌ Not Eligible (High tax rate exceeds threshold for exemption)
Legal Basis Path Basic Tariff β†’ USITC Footnote 301 β†’ Section 122

πŸ“Œ Explanation:
- 3.7% Basic: Standard Most Favored Nation (MFN) rate for photographic film.
- 25.0% Additional: Typical Section 301 tariff on Chinese goods.
- 10.0% Section 122: Specific surcharge applied to this category.
- Total 38.7%: This is a high-cost category. Importers must factor this into pricing.

🎯 2. Exposed 35mm Color Film (HS: 3701.91.00.60)

Item Content
Basic Tariff 3.7% (Ad Valorem)
Additional Tariff +25.0%
Section 122 Tariff +10.0%
Total Tax Rate 38.7%
Tax Calculation CIF Value Γ— 38.7%
De Minimis Exemption ❌ Not Eligible

πŸ“Œ Note: Even though the film is exposed (used), it still attracts the same high tariff rate in this dataset. This is common for photographic materials to prevent duty evasion via misclassification.

🎯 3. Color Film for Paper (HS: 3707.10.00.05)

Item Content
Basic Tariff 3.0%
Additional Tariff +25.0%
Section 122 Tariff +10.0%
Total Tax Rate 38.0%
Tax Calculation CIF Value Γ— 38.0%

πŸ“Œ Clarification: This code is for color negative paper or related materials, not 135 film rolls. Ensure correct description to avoid misclassification penalties.


πŸ› οΈ Part 4: Customs Clearance Practical Advice

βœ… 1. Preparation Checklist (Mandatory)

Document Required Notes
Product Specification Sheet βœ”οΈ Must state: "35mm Format", "Color", "Unexposed/Exposed", "ISO Speed", "Brand"
Commercial Invoice βœ”οΈ Clearly state "Photographic Film, 135 Format, Color"
Packing List βœ”οΈ Detail number of rolls, length per roll
HS Code Confirmation βœ”οΈ Confirm 3702.53.00.30 (Unexposed) vs. 3701.91.00.60 (Exposed)
Certificate of Origin βœ”οΈ Required for tariff verification
Test Report (Optional) βœ”οΈ If asked by customs to prove it's photographic film and not other chemical rolls

βœ… 2. Declaration Tips (Key Mantras)

πŸ”₯ β€œFormat is 135, Color is Key, Exposed vs. Unexposed, Tax is Same!”

Scenario Correct HS Code Common Mistake
New 35mm Color Roll 3702.53.00.30 or 3702.54.00.30 Declaring as "Photographic Paper" β†’ Wrong Code
Used 35mm Color Roll 3701.91.00.60 Declaring as "Unexposed" β†’ Risk of Penalty
Black & White 35mm Not in provided data Ensure B&W film doesn't fall under different rate (usually lower)
Medium Format (120) Not in provided data 135 is 35mm. 120 is Medium Format. Check separate codes.

βœ… 3. Special Cases

Situation Handling Advice
Mixed Shipment (Film + Cameras) Declare separately. Film under 3702/3701, Cameras under 8525/8528.
Digital Reels (Data Cartridges) These are not photographic film. They fall under 8523/8517. Do not mix.
Bulk Wholesale vs. Retail Tax rate is the same. However, bulk shipments may face more scrutiny for value declaration.
High-Value Art Film Ensure accurate CIF value. Undervaluation leads to audits and back taxes.

🌍 Part 5: Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code (135 Color Film) Tariff Rate Notes
πŸ‡¨πŸ‡³ China (Import) 3702.53.00.30 38.7% Includes 25% + 10% surcharges. High cost.
πŸ‡ΊπŸ‡Έ USA (Import) Not in provided data Varies Typically lower if not from China, but 301 tariffs apply.
πŸ‡ͺπŸ‡Ί EU (Import) 3702.53 0-3% Generally low tariffs for photographic film.
πŸ‡¬πŸ‡§ UK (Import) 3702.53 0-3% Similar to EU post-Brexit.
πŸ‡―πŸ‡΅ Japan (Import) 3702.53 0-3% Low tariff for photographic materials.

πŸ“Œ Conclusion:
- China has the highest tariff burden for 35mm film imports from the US (or other countries subject to 25%+10% surcharges).
- Importers to China must budget for ~38.7% duty on top of product cost.
- For other markets, tariffs are significantly lower.


πŸ“Œ Part 6: Common Errors & Pitfalls

❌ Mistake 1: Declaring "Exposed" film as "Unexposed" to avoid inspection.
πŸ‘‰ Consequence: Customs may inspect and find the film is used. Penalty + Back Tax.

❌ Mistake 2: Confusing "35mm Film" with "35mm USB Drives".
πŸ‘‰ Consequence: Wrong HS Code (8523 vs 3702). Delay in clearance.

❌ Mistake 3: Not specifying "Color" in description.
πŸ‘‰ Consequence: Customs may classify as Black & White (lower tax) or reject due to ambiguity.

βœ… Correct Declaration Example:

"35mm Color Negative Film, 135 Format, 400 ISO, Unexposed, Kodak Brand, 24 Exposures per Roll"


🎯 Part 7: Conclusion

🎯 Remember the Mantra:

πŸ”Ή "135 is 35mm, Color is 3702, Exposed is 3701, Tax is 38.7%!"
πŸ”Ή "HS Code is Life, Tax is High, Declare Correctly, Save Money!"

πŸ“Œ Tip:
If you are importing Black & White film, check if it has a lower tariff rate (not in provided data, but often lower).
For Color Film, expect 38.7% total tax.
Plan your pricing accordingly.


πŸ“£ Immediate Action:

πŸ“ž Contact your customs broker with the exact HS Code: 3702.53.00.30 (Unexposed) or 3701.91.00.60 (Exposed).
πŸš€ Ensure your invoice includes "135 Format" and "Color" to avoid classification errors.


✨ Professional Clearance, Starts with Accurate Classification!
πŸ’Ό Your Every Cent Counts!

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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.