胶片保护液
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3707906000 | 35.0% | CN | US | Official Doc |
| 3215905000 | 36.8% | CN | US | Official Doc |
| 3707100090 | 38.0% | CN | US | Official Doc |
| 3215901000 | 38.1% | CN | US | Official Doc |
| 7616991000 | 85.0% | CN | US | Official Doc |
AI Analysis
🎞️ Film Restoration Fluid & Protection Liquid | 🇨🇳 Exporting from China to 🇺🇸 USA
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: What Exactly is "Film Restoration/Protection Fluid"?
Film restoration fluids and protective liquids are specialized chemical solutions used for preserving, cleaning, or repairing photographic and cinematic film stocks. In international trade, these products fall under the broad categories of "Photographic Chemicals" or "Inks/Liquids."
However, because the exact chemical composition can vary, Customs authorities may classify them differently based on their primary function and chemical nature.
⚠️ Key Distinction:
- If the liquid is specifically for photographic processing/restoration → It belongs to Chapter 37 (Photographic Goods).
- If the liquid is generic chemical solvent/ink not specifically for photography → It belongs to Chapter 32 (Tanning/Ink Extracts or Inks).
- Critical Note: For "Film Protection Cases" (often shipped with fluids), if the material is Aluminum, it falls under Chapter 76.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (China→USA) | Tax Breakdown |
|---|---|---|---|---|
3707.90.60.00 |
Other photographic chemicals (Restoration Fluid) | Liquid specifically formulated for film repair/fixing | 35.0% | Base: 0.0% + Section 301: 25.0% + IEEPA: 10% |
3215.90.50.00 |
Other inks/consumable liquids (Chemical Solution) | General chemical fluid not strictly "photographic" | 36.8% | Base: 1.8% + Section 301: 25.0% + IEEPA: 10% |
3707.10.00.90 |
Other photographic chemicals (Backup/Subcategory) | Catch-all for photographic chemicals not listed elsewhere | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA: 10% |
3215.90.10.00 |
Other inks/consumable liquids (Generic Liquid) | Generic liquid chemical agent | 38.1% | Base: 3.1% + Section 301: 25.0% + IEEPA: 10% |
7616.99.10.00 |
Other aluminum articles (Film Protection Case/Kit) | Physical Container made of aluminum for film storage | 85.0% | Base: 0.0% + Section 301: 25.0% + IEEPA: 10% + Metal Surtax: 50% |
🔍 Important Warning:
- HS Code7616.99.10.00is extremely high tax (85%) because it triggers the 50% surtax on steel/aluminum products under US trade regulations. Do NOT classify the fluid as aluminum! Only the container (if aluminum) might fall here. - The fluid itself should never be classified under Chapter 76.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3707.90.60.00 — Photographic Chemicals (Best Fit for Restoration Fluid)
| Item | Details |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Duty (Section 301) | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10% (Targeting China/HK products, effective from Nov 10, 2025) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3707.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This is the most accurate classification for "Film Restoration Fluid" as it is a specialized photographic chemical. - The 25% Section 301 and 10% IEEPA taxes are mandatory for Chinese-origin goods. - Total 35% is high but significantly lower than the 85% aluminum case rate.
🎯 2. 3215.90.50.00 — Other Inks/Liquids (Alternative Classification)
| Item | Details |
|---|---|
| Base Duty Rate | 1.8% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 36.8% |
| Tax Calculation | CIF × 36.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3215.90.50.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the chemical composition is ambiguous and not strictly defined as "photographic," customs may use this code. - It is 1.8% more expensive than the photographic chemical code due to the 1.8% base rate.
🎯 3. 3707.10.00.90 — Other Photographic Chemicals (Fallback)
| Item | Details |
|---|---|
| Base Duty Rate | 3.0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Warning:
- This is a "catch-all" for photographic chemicals. Since it has a 3.0% base rate, it is 3% more expensive than3707.90.60.00. Use only if3707.90.60.00is rejected.
🎯 4. 3215.90.10.00 — Other Inks/Liquids (Generic)
| Item | Details |
|---|---|
| Base Duty Rate | 3.1% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.1% |
| Tax Calculation | CIF × 38.1% |
📌 Note:
- Highest tax rate among liquid chemicals. Avoid unless the product is clearly a generic industrial ink/solvent.
🎯 5. 7616.99.10.00 — Aluminum Articles (Film Protection Case)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Metal Surtax (Steel/Aluminum) | +50% |
| Total Tax Rate | 85.0% |
| Tax Calculation | CIF × 85.0% |
🚨 CRITICAL ALERT:
- This rate applies ONLY to the physical aluminum container/case, NOT the fluid inside. - The 50% surtax is a punitive trade measure against aluminum products. - Strategy: Ship the fluid and the aluminum case separately or ensure the case is made of plastic/cardboard to avoid this rate. If the case must be aluminum, budget for 85% tax.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Do Not Miss Any)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Liquid Chemical for Film Restoration," composition, pH level, flammability. |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Mandatory for chemical liquids. Shows it is not hazardous (or specifies hazard class). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Photographic Chemical Restoration Fluid" or "Film Preservation Liquid." Do NOT just write "Liquid" or "Chemical." |
| ✅ Certificate of Origin (CO) | ✔️ | To prove China origin (subject to surtaxes). |
| ✅ Packing List | ✔️ | Clearly separate Fluids (HS 3707/3215) from Cases (HS 7616) if both are shipped together. |
| ✅ Photos of Product & Label | ✔️ | Show label details, hazard symbols, and usage instructions. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Chemicals Go to Chapter 37, Aluminum Cases Pay 85%! Name it Right, Save 50%!”
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Restoration Fluid | 3707.90.60.00 (Photographic Chemical) |
Misdeclare as "Ink" (3215) → Higher tax (36.8%) |
| Aluminum Case | 7616.99.10.00 (Aluminum Article) |
Hide it or declare as "Plastic" → Fraud penalty! |
| Fluid + Plastic Case | Fluid: 3707.90.60.00 + Case: 3926.90 (Plastic) |
Combine both under one code → Confusion |
| Generic Chemical Liquid | 3215.90.50.00 |
Use only if not photographic use |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Private Label | Ensure label does not infringe on trademarks. Provide authorization letter if needed. |
| Mixed Shipment (Fluid + Aluminum Case) | Split HS Codes! Declare fluid under 3707.90.60.00 (35%) and case under 7616.99.10.00 (85%). Do not lump them. |
| Fluid in Aluminum Bottle | If the fluid is inside an aluminum container, the fluid still goes to 3707 or 3215. The container might still be scrutinized. Better to use plastic/glass bottles for fluid shipping. |
| Small Sample (< $800) | ❌ De Minimis Exemption (Section 321) DOES NOT APPLY to Section 301/IEEPA surtaxed goods from China. Tax must be paid even for samples. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3707.90.60.00 |
35.0% | MSDS, SDS, TSCA Compliance | High surtaxes apply. No de minimis. |
| 🇨🇳 China (Import) | 3707.90.60.00 |
~5-10% | N/A | Lower tariffs if importing into China. |
| 🇪🇺 EU | 3824.99 (Other Chemicals) |
~4.0% | REACH Registration | No 301 tariffs. REACH compliance is key. |
| 🇬🇧 UK | 3824.99 |
~4.0% | UK REACH | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3707.90 |
~0-6% | PSC (if applicable) | No surtaxes. Friendly trade terms. |
📌 Conclusion:
- USA is the most expensive market due to 301/IEEPA tariffs.
- EU/UK/Japan have much lower tariffs but require chemical registration (REACH).
- Aluminum cases are a tax trap in the US (85% vs 35%). Consider using plastic cases for US exports to save 50%.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Film Restoration Kit" as one HS Code without splitting fluid and container.
👉 Consequence: Customs may assign the highest rate (85% for aluminum) to the entire shipment.
✅ Fix: Always split HS Codes for different materials.
❌ Mistake 2: Using generic term "Liquid" or "Solvent" on Invoice.
👉 Consequence: Customs delays for classification review, potential penalties.
✅ Fix: Use specific term: "Photographic Chemical Restoration Fluid."
❌ Mistake 3: Assuming small packages (< $800) are tax-free.
👉 Consequence: 35% tax still applies. US Customs will seize or demand payment.
✅ Fix: Account for 35% tax in your cost model, even for samples.
❌ Mistake 4: Using aluminum containers for fluid export to USA.
👉 Consequence: 50% metal surtax triggers. Total tax 85%.
✅ Fix: Use glass or plastic bottles for fluid. Reserve aluminum only for non-surtaxed accessories.
🎯 VII. Conclusion: Precision Declaration Saves Money!
🎯 Remember the Mantra:
🔹 “Fluids = Chapter 37 (35%), Aluminum = 85%!”
🔹 “Name it Photographic, Ship it in Plastic, Pay 35% Not 85%!”
📌 Pro Tip:
If you are exporting large volumes to the USA, consider:
1. Using Plastic/Glass Containers instead of Aluminum to avoid the 50% metal surtax.
2. Applying for an Advance Ruling from US Customs (CBP) to confirm 3707.90.60.00 is accepted for your specific product.
3. Supply Chain Diversification: If margins are thin, consider assembling/packaging in a third country (e.g., Vietnam) to avoid IEEPA surtax (if rules of origin are met).
📣 Immediate Action:
📞 Contact your customs broker + Provide MSDS + Confirm container material (Plastic vs Aluminum)
🚀 Export Smart, Clear Customs Fast, Maximize Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tax 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) — 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.