Low Particle Colored Film
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3707100090 | 38.0% | CN | US | Official Doc |
| 3707100005 | 38.0% | CN | US | Official Doc |
| 3702520160 | 38.7% | CN | US | Official Doc |
| 3701910060 | 38.7% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
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AI Analysis
ποΈ Low Particle Colored Film (Color Fine-Grain Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What is "Low Particle Colored Film"?
"Low Particle Colored Film" (typically referred to in trade as Color Fine-Grain Film) is a high-resolution photographic material. In international trade, its classification depends heavily on whether it is considered a sensitized emulsion (the active chemical layer) or a finished photographic film (the substrate).
The term "Low Particle" refers to the grain size of the silver halide crystals in the emulsion, indicating high resolution. "Colored" indicates it is not black-and-white.
β οΈ Key Classification Distinction:
- If classified under Chapter 37 Heading 3701/3702: It is treated as a finished photographic article (film rolls/plates).
- If classified under Chapter 37 Heading 3707: It is treated as prepared sensitized emulsions or other sensitized materials.
- The logic varies slightly by HS Code provided in the data, focusing on the "form" (emulsion vs. film) and "use" (photographic).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are 5 potential HS Codes for "Low Particle Colored Film." The choice depends on whether customs views the product as a "Sensitized Emulsion/Prepared Material" or a "Photographic Film/Plate."
| HS Code | Product Description | Matching Logic (From Data) | Total Tax Rate |
|---|---|---|---|
3707.10.00.90 |
Other sensitized materials, not on paper/cardboard/textiles | "Film" matches the form of "Sensitized Emulsion"; "Color" aligns with "Photographic Use" and "Other" category for non-specific negative paper. | 38.0% |
3707.10.00.05 |
Other sensitized materials, not on paper/cardboard/textiles | "Color" and "Film" match sensitized material characteristics; "Fine-Grain" reasonably inferred as the form of sensitized emulsion. | 38.0% |
3702.52.01.60 |
Other photographic film, colored, for color negative film | Form matches "Rolls/Film"; Use matches "Color"; Material inferred as non-paper/cardboard/textile via "Grain" form. | 38.7% |
3701.91.00.60 |
Other sensitized emulsions on substrates other than paper, cardboard, textile | Form is "Film"; Use is "Color"; Material inferred as sensitized material (non-paper/non-textile) based on common sense of "Grain Film." | 38.7% |
3701.99.60.60 |
Other sensitized emulsions on substrates | Form is "Film"; Belongs to sensitized materials; "Grain" inferred as characteristic of the sensitized layer, fitting photographic material attributes. | 35.0% |
π Key Takeaway:
- Codes ending in .00.90 and .00.05 (Heading 3707) are grouped under "Other Sensitized Materials."
- Codes ending in .01.60 and .00.60 (Heading 3702/3701) are grouped under "Photographic Film" or "Other Sensitized Emulsions."
- Tax Rate Variance: The lowest rate is 35.0% (3701.99.60.60), while most others are 38.0%β38.7%.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 (and subsequent imports)
All HS Codes below are subject to the same three-layer tax structure:
π― 1. The Tax Composition Formula
| Tax Component | Rate | Source/Reason |
|---|---|---|
| Base Tariff | 0.0% β 3.7% | Depends on the specific subheading (3707 vs 3702/3701). |
| Section 301 Surcharge | +25.0% | Additional tariff imposed by USITC on Chinese goods. |
| IEEPA Surcharge (122 Clause) | +10.0% | Additional tariff under International Emergency Economic Powers Act (specific clause 122). |
| Total Weighted Rate | 35.0% β 38.7% | Sum of Base + 301 + IEEPA. |
π Explanation of Each Code's Tax:
π― A. HS Code 3707.10.00.90 & 3707.10.00.05
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Rate | 38.0% |
| Legal Basis Path | Base: 3.0% β USITC: 301 Clause β IEEPA: 122 Clause |
π― B. HS Code 3702.52.01.60 & 3701.91.00.60
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| USITC Surtax | +25.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Rate | 38.7% |
| Legal Basis Path | Base: 3.7% β USITC: 301 Clause β IEEPA: 122 Clause |
π― C. HS Code 3701.99.60.60 (LOWEST RATE)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax (122 Clause) | +10.0% |
| Total Rate | 35.0% |
| Legal Basis Path | Base: 0.0% β USITC: 301 Clause β IEEPA: 122 Clause |
β οΈ Critical Note:
- The Base Tariff is the only variable. For3701.99.60.60, the base is 0%, saving 3.0β3.7% compared to other codes.
- The 25% (301) and 10% (IEEPA 122) are fixed for all Chinese-origin photographic films.
- De Minimis Exemption: β NOT APPLICABLE. These are commercial imports; the $800 threshold does not apply to surcharged goods.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
β 1. Documentation Checklist (Essential for Clearance)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: "Color Fine-Grain," "Photographic Film," emulsion type, format (roll/plate). |
| β Composition/Structure Diagram | βοΈ | To prove it is a sensitized emulsion or photographic film and not just raw plastic. |
| β Product Photos (Labeled) | βοΈ | Show the film packaging, label with "Color," "Fine Grain," and "Sensitized." |
| β Commercial Invoice | βοΈ | Clearly state: "Low Particle Colored Film for Photographic Use." |
| β Certificate of Origin (CO) | βοΈ | Mandatory to confirm China Origin for accurate surtax calculation. |
| β Packing List | βοΈ | Detail net/gross weight, number of rolls/plates. |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Specify Emulsion Form, Highlight Color, Avoid Paper/Textile!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Film on Plastic Cellulose | Use 3701.99.60.60 (Base 0%) or 3707.10 (Base 3%) |
Declare as "Plastic Sheet" β Wrong Chapter |
| Film on Paper/Cardboard | Use 3702.52.01.60 (Base 3.7%) |
Declare as "Sensitized Emulsion" β Mismatch |
| Generic "Photo Film" | Specify "Color Fine-Grain" | Use generic term β Customs delays classification |
| Raw Chemical Emulsion | Use 3707.10.00.05 |
Declare as "Finished Film" β Mismatch |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer design specs + emulsion details to justify "Fine-Grain" claim. |
| Mixed Shipments (B&W + Color) | Split declaration. Color films have different base rates than B&W. Mixed declaration causes delays. |
| Film Rolls vs. Plates | Ensure the HS Code matches the physical form. 3701 often covers plates/emulsions; 3702 covers rolls. |
| Claims of "Non-Sensitized" | If the film is unexposed but NOT sensitized (raw), it might fall under Chapter 39 (Plastics). However, "Colored Film" usually implies sensitized. Assume sensitized unless proven otherwise. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3701.99.60.60 |
35.0% (Lowest Base) | None specific, but clear origin proof needed | High surtax (35%) applies. Use 3701.99.60.60 for 0% base. |
| π¨π³ China | 3701.99.60.60 |
0% (Import Duty) | CCC (if applicable) | No Surtax in China. |
| πͺπΊ EU | 3701.99.60 |
~0-3% | CE/RoHS (if containing chemicals) | No Section 301/IEEPA surtaxes. |
| π¬π§ UK | 3701.99.60 |
~3-5% | UKCA | Post-Brexit tariffs apply. |
| π―π΅ Japan | 3701.99.60 |
0-3% | PSE (if electronic components) | Low base duty. |
π Conclusion:
- The USA is the most difficult market due to 35%+ total tariffs.
- Optimization: Use HS Code3701.99.60.60to minimize the base tariff to 0%, resulting in the lowest total duty of 35.0%.
π VI. Common Errors & Pitfalls Guide (Lessons Learned)
β Error 1: Declaring "Colored Film" under 3920 (Plastic Sheets)
π Consequence: Customs reclassifies to 3701/3702 β Back taxes + Penalty.
Why? The product is sensitized (chemically treated for photography), not raw plastic.
β Error 2: Using 3702.52.01.60 (38.7%) when 3701.99.60.60 (35.0%) is applicable
π Consequence: Overpayment of 3.7% on the CIF value.
Why? 3701 has a 0% base; 3702 has a 3.7% base. Both have the same 35% surtaxes.
β Error 3: Ignoring the "122 Clause" (IEEPA)
π Consequence: Under-declaring tax by 10%.
Why? The 10% IEEPA surcharge is mandatory for Chinese-origin sensitized materials as of Nov 2025.
β Error 4: Mixing "Fine-Grain" with "High-Grain" without specification
π Consequence: Customs inspection delay.
Why? "Fine-Grain" is a specific technical term that justifies the HS Code classification as high-quality photographic material.
β Correct Practice:
"Sensitized Color Film, Fine-Grain, on Plastic Cellulose Substrate, for Photographic Use, Model XYZ, Origin: China"
π― VII. Conclusion: Professional Declaration, Save Costs, Speed Up Clearance!
π― Remember the Mnemonic:
πΉ "0% Base is King, 35% Total is Best!"
πΉ "3701.99.60.60 saves you 3.7% compared to 3702!"
πΉ "Surtaxes are Fixed (35%), Base Tariff is Your Lever!"
π Pro Tip:
If your film is non-sensitized (raw plastic with color coating), it may fall under Chapter 39. However, "Colored Film" in photography context almost always means sensitized. Confirm with your manufacturer if the emulsion is active. If it is active, use 3701.99.60.60 for the lowest duty.
π£ Immediate Action:
π Consult a Customs Broker + Provide Product Specs + Request Pre-Ruling for
3701.99.60.60
π Let your film clear smoothly, avoid overpayment, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent Saved is Pure Profit!
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) 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.