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Photographic Plates and Films

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3702100060 38.7% CN US Official Doc
3702310100 38.7% CN US Official Doc

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🎞️ Photographic Plates and Films (Sensitized, Unexposed Rolls)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
πŸ“Œ I. Product Definition & Classification: Do You Know "Photographic Film"?

Photographic film is a transparent plastic base coated with light-sensitive emulsion. In international trade, it is strictly categorized by material, sensitivity status, and application. The key distinction lies in whether it is made of paper/textile (excluded here) or other materials (plastic, polyester, etc.), and its specific use (e.g., X-ray vs. Color Photography).

⚠️ Key Distinction Points:
- X-Ray Film: Specialized for medical or industrial radiography. Requires precise HS Code 3702.10.
- Color Photography Film: General consumer or professional imaging. Requires specific width criteria (≀105mm) and classification 3702.31.
- Unexposed Only: Must be sensitized but not yet exposed to light. Exposed film falls under completely different categories.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)

Based on the provided data, here are the exact HS Codes and their corresponding tax treatments.

HS Code Product Description Application Scenario Key Conditions
3702.10.00.60 X-Ray Film: Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles Medical diagnostics, industrial non-destructive testing Specific to X-ray use
3702.31.01.00 Color Film: Other film, without perforations, of a width not exceeding 105 mm: For color photography (polychrome) Consumer photography, professional color printing Width ≀105mm, No Perforations, Color

πŸ” Important Note:
- The provided data indicates zero tariffs for both categories under the specified tax regime.
- Classification depends strictly on the physical dimensions (width) and chemical composition/use (X-ray vs. Color).
- "Other material" excludes paper-based films, which are classified elsewhere (e.g., Chapter 49).


πŸ’° III. 2026 Latest Tariff Rate Details (Detailed Tax Clauses)

βœ… Applicable Countries: United States (US)
βœ… Origin: China (CN)
βœ… Data Source: Provided Dataset (Validated for these specific codes)

🎯 1. 3702.10.00.60 β€”β€” X-Ray Film (Sensitized, Unexposed, Other Materials)

Item Content
Product Type Photographic film in rolls, sensitized, unexposed
Specific Use For X-ray
Base Tariff 0.0% (Ad Valorem)
Additional Tariff 0.0%
Total Tax Rate 0.0%
Tax Detail Base: 0.0%, Additional: 0.0%
Legal Basis HS 3702.10.00.60

πŸ“Œ Explanation:
- X-ray films are often subject to specific regulatory scrutiny due to medical/industrial safety standards, but the tariff burden is currently zero for this specific subheading in the provided data.
- Ensure the film is explicitly marked or packaged as "X-Ray" to qualify for this code. Misclassification as general photographic film could lead to delays.


🎯 2. 3702.31.01.00 β€”β€” Color Photography Film (Width ≀105mm, No Perforations)

Item Content
Product Type Other film, without perforations, width ≀105 mm
Specific Use For color photography (polychrome)
Base Tariff 0.0% (Ad Valorem)
Additional Tariff 0.0%
Total Tax Rate 0.0%
Tax Detail Base: 0.0%, Additional: 0.0%
Legal Basis HS 3702.31.01.00

πŸ“Œ Explanation:
- Width Constraint: The film must not exceed 105 mm in width. Wider color films fall under different subheadings (e.g., 3702.39 or 3702.54).
- Perforation Status: The film must be non-perforated. Perforated film for motion pictures is classified differently.
- Color Only: This code is exclusive to color (polychrome) film. Black-and-white films are excluded.


πŸ› οΈ IV. Clearance Practical Advice (Practical Pitfall Guide)

βœ… 1. Documentation Checklist (Essential)

Document Required Description
βœ… Product Specification Sheet βœ”οΈ Must clearly state: Width (mm), Sensitized/Unexposed, Base Material (Polyester/Cellulose Acetate)
βœ… Composition Certificate βœ”οΈ Confirm material is not paper, paperboard, or textiles
βœ… Intended Use Declaration βœ”οΈ Explicitly state: "For X-Ray Use" OR "For Color Photography"
βœ… Commercial Invoice βœ”οΈ Clearly describe: "Unexposed, Sensitized Photographic Film Rolls"
βœ… Packing List βœ”οΈ Indicate number of rolls and total length
βœ… Safety Data Sheet (SDS) βœ”οΈ Required for chemical emulsion handling

βœ… 2. Declaration Tips (Critical Rules)

πŸ”₯ "Width Matters, Perforation Counts, Use Defines Code!"

Scenario Correct HS Code Wrong Code Consequence
X-Ray Film (Rolls, Plastic Base) 3702.10.00.60 3702.31.01.00 Customs may reject; delay for re-classification
Color Film (≀105mm, No Holes) 3702.31.01.00 3702.39.00.00 Potential tax discrepancy if rates differ for wider/perforated films
Perforated Color Film (Cinema) Not Listed in Data 3702.31.01.00 High Risk: Different HS Code required; 0% may not apply
Wide Format Color Film (>105mm) Not Listed in Data 3702.31.01.00 High Risk: Falls under other subheadings; verify tax separately
Paper-Based Photographic Paper Excluded Any 3702 Code Chapter 49; Different Tax Rules Apply

βœ… 3. Special Cases & Handling

Case Handling Advice
Mixed Rolls (X-Ray + Color) Do not mix in one HS Code declaration. Separate by use and code.
Empty Rolls vs. Sensitized Must be Sensitized & Unexposed. Empty plastic rolls are classified under Chapter 39 (Plastics).
Black-and-White Film Not covered by 3702.31.01.00. Check other 3702 subheadings (e.g., 3702.42/53).
Custom Size Films If width >105mm for color, consult updated 2026 tariff for non-perforated wide films.

🌍 V. Global Market Comparison (2026 Overview)

Region Recommended HS Code (Based on Data) Tariff Rate Notes
πŸ‡ΊπŸ‡Έ United States 3702.10.00.60 / 3702.31.01.00 0.0% Zero tax for these specific subheadings
πŸ‡¨πŸ‡³ China (Export) Same HS Codes Varies Check import duties of destination country
πŸ‡ͺπŸ‡Ί European Union 3702.10 / 3702.31 Varies EU often applies 0-6.5% for photographic film; verify local CN codes
πŸ‡―πŸ‡΅ Japan 3702.10 / 3702.31 Varies Japan has specific rules for photographic materials; check FTAs

πŸ“Œ Conclusion:
- The provided data shows 0% tariffs for these specific X-ray and narrow-width color films.
- However, physical attributes (width, perforation, material) are critical. Minor deviations can shift the HS Code and potentially increase taxes or trigger regulatory checks.


πŸ“Œ VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring Perforated Film under 3702.31.01.00
πŸ‘‰ Consequence: Incorrect classification. Perforated film is for motion pictures and has a different HS Code.
πŸ‘‰ Fix: Ensure description explicitly states "Without Perforations".

❌ Error 2: Declaring Wide Format Film (>105mm) under 3702.31.01.00
πŸ‘‰ Consequence: Classification error. Wide films fall under other subheadings.
πŸ‘‰ Fix: Measure width accurately. If >105mm, verify the correct HS Code and tax rate.

❌ Error 3: Confusing Photographic Paper with Photographic Film
πŸ‘‰ Consequence: Paper is not "film of any material other than paper." It belongs to Chapter 49.
πŸ‘‰ Fix: Confirm the base material is plastic/polyester. If it's paper, use Chapter 49 codes.

❌ Error 4: Using Exposed Film
πŸ‘‰ Consequence: Exposed film is a "used" good and may be classified differently (e.g., waste or recycled material).
πŸ‘‰ Fix: Always declare as "Unexposed".

βœ… Correct Declaration Example:

"Unexposed, Sensitized Polyester Photographic Film Rolls, Width 100mm, Non-Perforated, For Color Photography Only."


🎯 VII. Conclusion: Precision in Classification Saves Costs!

🎯 Remember:

πŸ”Ή "Width ≀105mm? No Perforations? Color? β†’ 3702.31.01.00 (0% Tax)"
πŸ”Ή "X-Ray Use? Plastic Base? β†’ 3702.10.00.60 (0% Tax)"
πŸ”Ή "Wrong Width or Perforated? β†’ Different Code, Possible Tax Risk!"


πŸ“Œ Pro Tip:
If your film is wider than 105mm or perforated, do not assume the 0% rate applies. Consult the latest 2026 US Harmonized Tariff Schedule (HTS) for subheadings like 3702.39 or 3702.54, as tax implications may differ.


πŸ“£ Immediate Action:

πŸ“ž Verify film width and perforation status before shipment.
πŸ“„ Ensure "Unexposed" and "Sensitized" are clearly stated on all commercial documents.
πŸš€ Smooth Clearance Starts with Accurate HS Codes!


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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.