film 120 format
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3702520160 | 38.7% | CN | US | Official Doc |
| 3702980000 | 38.7% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
| 3707100090 | 38.0% | CN | US | Official Doc |
| 3702320160 | 38.7% | CN | US | Official Doc |
AI Analysis
ποΈ 120 Film (Medium Format Photographic Film)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "120 Film"?
120 Film refers to medium-format photographic film, primarily used in medium-format cameras (e.g., Hasselblad, Mamiya, Pentax 67). It is a light-sensitive unexposed roll film, typically 60mm in width, with paper backing. In international trade, it is classified under Chapter 37 (Photographic or Cinematographic Goods).
β οΈ Key Distinction Point:
- If it is unexposed, roll-form photographic film (regardless of whether it is black & white or color), it generally falls under Heading 3702.
- If it is mistakenly classified as photographic paper or other imaging materials, it may fall under 3701 or 3707, but this is incorrect for standard film rolls.
- Crucial: 120 film is not punched (no sprocket holes on the edges like 35mm), which affects the subheading under 3702.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Code classifications for "120 Film" and their corresponding tax implications:
| HS Code | Product Description | Tax Rate (Total) | Key Basis for Classification |
|---|---|---|---|
3702.52.01.60 |
Other unexposed photographic film, in rolls, of any material other than paper, cardboard or textile materials, width > 105mm but β€ 610mm, unperforated, for black-and-white photography | 38.7% | Matches form (Film) & use (Photography); inferred non-paper/textile material; fits "other film" under 3702.52. |
3702.98.00.00 |
Other unexposed photographic film, in rolls, of any material other than paper, cardboard or textile materials, width > 35mm | 38.7% | Matches form (Film) & use; 120 format (~60mm) > 35mm; inferred non-paper/textile light-sensitive material. |
3701.99.60.60 |
Photographic plates, film-plain strip, other than photographic paper, paperboard or textile materials | 35.0% | Matches form & use; "120 Film" is mid-format; inferred non-paper/non-textile light-sensitive material; fits "other" category under 3701. |
3707.10.00.90 |
Prepared photographic emulsions and preparations other than those of heading 3706 (e.g., developers, fixers, or other chemical preparations) | 38.0% | Note: This classification is likely incorrect for physical film rolls. Matches "other" category for emulsions/preparations; 120 Film is interpreted here as an emulsion product. |
3702.32.01.60 |
Other unexposed photographic film, in rolls, of any material other than paper, cardboard or textile materials, width > 35mm but β€ 105mm, unperforated, for black-and-white photography | 38.7% | Matches "120 Film" as unperforated film; inferred silver-halide emulsion material; consistent with "other unperforated film" classification. |
π Key Insight:
- The most likely correct classifications are under 3702 (Unexposed Photographic Film), specifically 3702.52 or 3702.32 or 3702.98, depending on the specific chemical composition (color vs. B&W) and precise width interpretation.
-3701.99.60.60offers a lower tax rate (35.0%) but may require stricter justification that the product fits the "photographic plate/film strip" definition under 3701 rather than 3702.
-3707.10.00.90is likely a misclassification for physical film, as it typically refers to liquid emulsions or chemical preparations, not the film substrate itself.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (including subsequent imports)
π― 1. 3702.52.01.60 / 3702.98.00.00 / 3702.32.01.60 ββ Unexposed Photographic Film
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| Section 301 Surcharge | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 Surcharge (IEEPA) | +10.0% (for China/Hong Kong products, effective from Nov 10, 2025) |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value Γ 38.7% |
| De Minimis Exemption Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3702.xxxx.xxxx β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% Section 301 surcharge is applied to most Chinese-origin goods, including photographic materials.
- The 10% Section 122 (IEEPA) surcharge is a new add-on for Chinese products starting November 10, 2025.
- Total 38.7% is a high tariff, requiring precise classification and cost planning.
π― 2. 3701.99.60.60 ββ Photographic Plates/Film Strip (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge (IEEPA) | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3701.99.60.60 β FOOTNOTE:9903.88.01 |
π Note:
- This classification has a 0% base tariff, resulting in a lower total of 35.0%.
- However, it requires strong evidence that the product fits under Chapter 3701 (Photographic Plates/Film Strip) rather than 3702 (Roll Film). Misclassification here can lead to penalties.
π― 3. 3707.10.00.90 ββ Other Preparations (Likely Misclassification)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge (IEEPA) | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption Eligible? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3707.10.00.90 β FOOTNOTE:9903.88.01 |
π Warning:
- Although the base tariff is slightly higher (3.0%) than 3701, the total (38.0%) is still high.
- This code is not recommended for 120 Film unless it is a specialized emulsion product, not the physical film roll.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Document Preparation Checklist (Missing Items = Delays)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include film format (120), sensitivity (ISO), color/B&W, dimensions (60mm width), manufacturer. |
| β Product Photos | βοΈ | Clear images of the roll, packaging, and label showing "120 Film". |
| β Commercial Invoice | βοΈ | Must clearly state "Photographic Film, 120 Format, Unexposed". |
| β Packing List | βοΈ | Detail quantity, weight, and packaging type. |
| β Origin Certificate | βοΈ | Confirm Chinese origin for accurate surcharge calculation. |
| β Third-Party Test Report | Optional | If available, to prove material composition (non-paper, non-textile). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "120 Film is Roll, Not Paper, Not Chemical! Choose 3702, Not 3707!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Standard 120 Film Roll | 3702.52.01.60 or 3702.98.00.00 |
Misclassifying as "Photographic Paper" or "Chemical" |
| Color vs. Black & White | Specify clearly in invoice | Ambiguous description β Customs delay |
| Bulk Import | Declare per roll/box | Combining with other HS codes β Confusion |
| Low Value Shipment | Not eligible for de minimis | Assuming low value avoids tax β 38.7% applies! |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer order + design specs to prove origin and nature. |
| Film + Camera Bundle | Declare separately. Film goes under 3702; Camera under 9006/9007. Do not combine. |
| Expired Film | Still subject to duties. Declare as "Used/Expired" if applicable, but tax rate remains similar. |
| Prohibited Items | Ensure no illicit chemicals are attached. Pure photographic film is allowed. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3702.98.00.00 |
38.7% | None specific to film | High due to Section 301 + 122 |
| π¨π³ China | 3702.98.00.00 |
5-10% | N/A | Lower base tariff, no US surcharges |
| πͺπΊ EU | 3702.98.00.00 |
0% | CE (if related equipment) | No additional surcharges for film |
| π¬π§ UK | 3702.98.00.00 |
0% | N/A | Post-Brexit, low tariffs on film |
| π―π΅ Japan | 3702.98.00.00 |
0% | N/A | Free trade agreement benefits may apply |
π Conclusion:
- USA is the most expensive market for importing 120 Film from China due to Section 301 (25%) + Section 122 (10%).
- EU, UK, Japan, and China have significantly lower or zero tariffs, making them more cost-effective for film imports.
π VI. Common Mistakes & Pitfall Avoidance (Blood Lessons)
β Mistake 1: Classifying 120 Film as "Photographic Paper" (3703.10...)
π Consequence: Wrong HS Code β Audit risk + Penalties. Film is not paper.
β Mistake 2: Ignoring Section 122 (10%) Surcharge
π Consequence: Underpayment of duties β Back taxes + Interest.
β Mistake 3: Assuming De Minimis Exemption applies
π Consequence: 38.7% tax applies to all shipments from China, regardless of value.
β Mistake 4: Using "Camera Film" as a vague description
π Consequence: Customs may detain for inspection β Delay.
β Correct Practice:
"Unexposed 120 Format Photographic Film, Color/Negative, 60mm Width, Roll Form, Manufacturer: XYZ, Country of Origin: China"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mnemonic:
πΉ "120 Film is 3702, Not 3701 or 3707!"
πΉ "Section 301 + 122 = 38.7% for US Imports!"
πΉ "De Minimis Does NOT Apply to Chinese Film!"
π Pro Tip:
If your 120 Film is originated in Vietnam, Thailand, or Malaysia, you may qualify for IEEPA Exemptions, reducing the tax to 0%~5%.
Recommend Apply for Advance Ruling before shipment to avoid clearance risks.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your 120 Film clear smoothly, efficiently, and profitably!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Cost Deserves Precise Calculation!
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.