胶卷（室外拍摄）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3702530030 | 38.7% | CN | US | Official Doc |
| 3701996060 | 35.0% | CN | US | Official Doc |
| 3702540030 | 38.7% | CN | US | Official Doc |
| 3701910060 | 38.7% | CN | US | Official Doc |
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AI Analysis
🎞️ Film (For Outdoor Photography)
🌐 HS Code Classification & Duty Guide | 2026 Updated Tariff Analysis | Expert Customs Clearance Strategy
📌 One-Stop Reference for Film Importers & Exporters
📌 I. Product Definition & Classification: What Exactly Is "Film" in International Trade?
Film — particularly unexposed photographic film used for outdoor color photography — falls under the category of sensitive, non-paper, non-textile photo-sensitive materials. In customs classification, it is not considered paper, textile, or general photographic paper, but rather a specialized photo-sensitive coating material applied to a flexible base (typically plastic or polyester).
⚠️ Key Classification Criteria: - Unexposed & sensitive to light (not developed or used) - Used for color photography, especially outdoor shooting - Non-paper, non-textile base (e.g., polyester, cellulose acetate) - In roll form (spool or cassette) — common for professional and amateur cameras
✅ Important Note:
Even if the film is used for color photography in outdoor conditions, it does not qualify for exemptions under “non-photographic” or “non-film” subheadings (e.g., for slides or non-photographic media). It must be classified under the correct HS Code for photographic film.
📦 II. HS Code Classification Table (2026 Updated Tariff Authority)
| HS Code | Product Description | Key Features | Tax Implication |
|---|---|---|---|
3701.99.60.60 |
Unexposed photographic film, non-paper, non-textile base, in roll form, for color photography | ✅ Sensitized, non-paper base ✅ Outdoor use implied ✅ Not for slides or projection |
35.0% Total Tax |
3702.53.00.30 |
Unexposed color photographic film, for outdoor photography, non-paper base | ✅ Unexposed, color film ✅ Non-paper, non-textile ✅ Outdoor use confirmed |
38.7% Total Tax |
3701.91.00.60 |
Photographic film, in roll form, for color photography, non-paper base | ✅ Roll format ✅ Color use ✅ Non-paper, non-textile base |
38.7% Total Tax |
3702.54.00.30 |
Unexposed photographic film, sensitive material, not excluded from film category | ✅ No conflict with “non-film” exclusions ✅ Suitable for general film classification |
38.7% Total Tax |
3702.55.00.60 |
Color photographic film, in roll form, non-paper, non-textile base | ✅ Roll format ✅ Color, unexposed ✅ Non-paper base |
35.0% Total Tax |
🔍 Why These Codes?
- 3701.99.60.60 and 3702.55.00.60 are for general unexposed film with no base tariff, but subject to 25% + 10% add-ons. - 3702.53.00.30, 3701.91.00.60, and 3702.54.00.30 include 3.7% base tariff, then 25% + 10% add-ons → 38.7% total.
💰 III. 2026 Updated Duty Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3701.99.60.60 — Unexposed Film, Non-Paper Base, Outdoor Use
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 0.0% | HTSUS 3701.99.60 | No basic duty on this subheading |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Imposed under Section 301 of the Trade Act of 1974 due to China’s unfair trade practices |
| IEEPA Additional Duty (122条款) | +10.0% | IEEPA: 9903.01.24 | Imposed under International Emergency Economic Powers Act for national security concerns |
| Total Duty | 35.0% | — | CIF Value × 35% |
| De Minimis Threshold | ❌ Not applicable | — | No de minimis exemption — even small shipments face full duty |
| Legal Path | IEEPA:9903.01.24 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
— | Must be cited in customs filing |
📌 Why 35%?
- No base tariff → 0%
- 25% USITC + 10% IEEPA = 35%
- No 3.7% base → lower than other codes
🎯 2. 3702.53.00.30 — Unexposed Color Film, Outdoor Use, Non-Paper Base
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 3.7% | HTSUS 3702.53.00 | Standard duty for this subheading |
| USITC Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Same as above |
| IEEPA Additional Duty | +10.0% | IEEPA: 9903.01.24 | Same as above |
| Total Duty | 38.7% | — | CIF Value × 38.7% |
| De Minimis | ❌ Not applicable | — | Full duty applies |
| Legal Path | IEEPA:9903.01.24 → USITC:3702.53.00.30 → FOOTNOTE:9903.88.01 |
— | Must be referenced |
📌 Why 38.7%?
- 3.7% base + 25% USITC + 10% IEEPA = 38.7%
- Higher than3701.99.60.60due to base tariff inclusion
🎯 3. 3701.91.00.60 — Photographic Film, Roll Form, Color Use
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 3.7% | HTSUS 3701.91.00 | Standard for this film type |
| USITC Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Same as above |
| IEEPA Additional Duty | +10.0% | IEEPA: 9903.01.24 | Same as above |
| Total Duty | 38.7% | — | CIF × 38.7% |
| De Minimis | ❌ Not applicable | — | Full duty applies |
| Legal Path | IEEPA:9903.01.24 → USITC:3701.91.00.60 → FOOTNOTE:9903.88.01 |
— | Must be cited |
📌 Why 38.7%?
- Identical to3702.53.00.30— base tariff applies, plus 25% + 10% add-ons
🎯 4. 3702.54.00.30 — Unexposed Film, Sensitive Material, Not Excluded
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 3.7% | HTSUS 3702.54.00 | Standard duty |
| USITC Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Same |
| IEEPA Additional Duty | +10.0% | IEEPA: 9903.01.24 | Same |
| Total Duty | 38.7% | — | CIF × 38.7% |
| De Minimis | ❌ Not applicable | — | Full duty |
| Legal Path | IEEPA:9903.01.24 → USITC:3702.54.00.30 → FOOTNOTE:9903.88.01 |
— | Must be included |
📌 Why 38.7%?
- No base exemption → 3.7% base + 25% + 10% = 38.7%
🎯 5. 3702.55.00.60 — Color Film, Roll Form, Non-Paper Base
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 0.0% | HTSUS 3702.55.00 | No base duty |
| USITC Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Same |
| IEEPA Additional Duty | +10.0% | IEEPA: 9903.01.24 | Same |
| Total Duty | 35.0% | — | CIF × 35% |
| De Minimis | ❌ Not applicable | — | Full duty applies |
| Legal Path | IEEPA:9903.01.24 → USITC:3702.55.00.60 → FOOTNOTE:9903.88.01 |
— | Must be cited |
📌 Why 35%?
- No base tariff → 0%
- 25% USITC + 10% IEEPA = 35%
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Confirm roll format, color, base material |
| ✅ Product Photos (with packaging & label) | ✔️ | Show "unexposed", "color", "outdoor use" |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Unexposed Color Photographic Film, for Outdoor Photography” |
| ✅ Packing List | ✔️ | Show quantity, roll count, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, duty applies; if from Vietnam/Mexico, check for IEEPA exemption |
| ✅ Test Report (if available) | ✔️ | Confirm non-paper base, sensitivity, roll form |
| ✅ Customs Declaration Form (CBP Form 7501) | ✔️ | Must include correct HS Code and tax path |
✅ 2.申报技巧（Key Rules to Remember）
🔥 "Roll Form, Color, Unexposed, Non-Paper → Tax = 35% or 38.7%"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Unexposed color film, roll form, outdoor use | 3702.53.00.30 or 3702.55.00.60 |
3701.99.60.60 |
May be rejected if base material is not clearly non-paper |
| Film with 3.7% base tariff | 3701.91.00.60 or 3702.54.00.30 |
3702.55.00.60 |
Higher duty if misclassified |
| No base tariff, but same use | 3701.99.60.60 or 3702.55.00.60 |
3702.53.00.30 |
Risk of overpaying |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Film from Vietnam/Mexico | Apply for IEEPA exemption — may reduce to 0% |
| Small shipments (<$800) | No de minimis — still pay full 35% or 38.7% |
| Film used for artistic/educational purposes | Apply for non-commercial use — may reduce risk |
| Film with mixed base (e.g., paper + coating) | Not eligible — may be rejected or reclassified |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.53.00.30 or 3702.55.00.60 |
0%–3.7% | +25% +10% | Highest risk |
| 🇨🇳 China | 3702.53.00.30 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 3702.53.00.30 |
0% | None | No IEEPA/USITC |
| 🇦🇺 Australia | 3702.53.00.30 |
5% | None | No extra taxes |
| 🇯🇵 Japan | 3702.53.00.30 |
0% | None | No additional duties |
📌 Insight:
- Only the U.S. applies both USITC and IEEPA tariffs
- China-origin film faces the highest duty burden
- Vietnam/Mexico-origin film may qualify for exemption — check CO
📌 VI. Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Declaring film as "photographic paper"
👉 Result: Incorrect HS Code → Higher duty or rejection
❌ Mistake 2: Using "film" without specifying "unexposed" or "color"
👉 Result: Customs may assume it's used or processed → rejection
❌ Mistake 3: Not including "non-paper base" in description
👉 Result: May be reclassified as paper-based → higher risk of audit
❌ Mistake 4: Shipping from China without checking IEEPA status
👉 Result: Full 35%–38.7% duty, no refund possible
✅ Correct Declaration Example:
“Unexposed Color Photographic Film, in Roll Form, Non-Paper Base, for Outdoor Photography, 35mm, 36 Exposures, Model XYZ, Not for Slides or Projection”
🎯 VII. Final Verdict: How to Win the Clearance Game
🔹 "Roll, Color, Unexposed, Non-Paper → 35% or 38.7%"
🔹 "No base tariff? → 35%
🔹 With base tariff? → 38.7%
🔹 From China? → Pay full duty
🔹 From Vietnam/Mexico? → Check IEEPA exemption
📣 Call to Action: Act Now!
📞 Contact a licensed customs broker
📥 Submit product photos, specs, and invoice
📝 Request an HS Code Pre-Ruling (Advance Ruling)
🚀 Avoid delays, fines, or seizure — clear with confidence!
✨ Professional Customs Starts with Precision
💼 Your film’s success depends on the right HS Code — don’t gamble!
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) — 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.