胶片卷存储盒
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202929400 | 52.6% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3923400010 | 40.3% | CN | US | Official Doc |
| 4202999000 | 55.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
🎞️ Film Canisters & Reels (Storage Containers for Photographic Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One. Product Definition & Classification: Do You Really Understand "Film Storage Containers"?
Film storage containers are critical components in the photography and imaging supply chain. They are designed to protect light-sensitive materials from exposure, moisture, and physical damage. In international trade, these products are not treated as a single entity but are classified based on their specific function and structural form:
- Photographic Film Reels/Cans: Specifically designed to hold rolled film (e.g., 35mm, 120). These are often classified under "Articles for photographic use."
- Plastic Storage Boxes/Containers: General-purpose plastic boxes used for storing film rolls, negatives, or accessories. These fall under "Plastic Articles."
- Luggage/Cases: Hard-shell or padded cases specifically designed for carrying and protecting film equipment. These fall under "Luggage and Cases."
⚠️ Key Distinction Point:
- If the item is a simple plastic canister specifically shaped for film reels → Classify under 3923.40.00.10 (Plastic articles for technical/photographic use).
- If the item is a general plastic storage box (not specifically for film) → Classify under 3923.90.00.80 (Other plastic packing articles).
- If the item is a pouch, bag, or case for transport/protection → Classify under 4202 (Luggage, handbags, and similar articles).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Structure |
|---|---|---|---|
3923.40.00.10 |
Plastic articles for photographic use (Reels & Cans) | Specific film reels, cartridge cans for 35mm/120 film | Plastic, specific shape for film |
3923.90.00.80 |
Other plastic packing articles | General plastic boxes for storing film rolls, generic plastic containers | Plastic, generic box shape |
3926.90.99.89 |
Other manufactured plastic articles | Non-specific plastic holders, clips, or custom plastic mounts | Plastic, not specifically for packing/transport |
4202.92.94.00 |
Articles of apparel/accessories, of sheeting of plastics | Plastic-covered pouches, sleeves, or soft cases for film protection | Plastic/Textile sheeting |
4202.99.90.00 |
Other articles of traveling, sports, etc. | Hard-shell cases, briefcases, or leather/fabric cases for film storage | Various (Plastic, Metal, Leather, Fabric) |
🔍 Key Reminder:
- Specificity Rules: If a plastic container is specifically designed for photographic film reels (e.g., precise dimensions for a 35mm canister), it must be classified under 3923.40.00.10, not general packing articles.
- Transport Cases: If the item is a case for carrying film (not storing the film itself), it falls under 4202.
- Mixed Materials: Cases with leather, fabric, or metal frames are generally classified under 4202, not plastic chapters.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 3923.40.00.10 —— Plastic Articles for Photographic Use (Reels & Cans)
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote related to China) |
| Section 122 Tariff | +10.0% (Specific policy surcharge) |
| Total Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 5.3% → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- This category enjoys the lowest total tax burden among the provided options because the base rate is moderate and it is classified as "specific technical articles" rather than general goods.
- Crucial: Ensure the product description explicitly mentions "Photographic Reels" or "Film Cans" to justify this lower base rate.
🎯 2. 3923.90.00.80 —— Other Plastic Packing Articles (General Storage Boxes)
| Item | Content |
|---|---|
| Base Rate | 3.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote related to China) |
| Section 122 Tariff | +10.0% (Specific policy surcharge) |
| Total Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 3.0% → Section 301: +25% → Section 122: +10% |
📌 Note:
- This is the lowest total tax rate in the dataset, but it applies only to general plastic packing articles.
- Risk: If customs officers determine the box is specifically for film, they may reclassify it to 3923.40.00.10 (40.3%), resulting in a higher tax bill and potential penalties for misdeclaration.
- Use this code only if the container is a generic plastic box not specifically molded for film reels.
🎯 3. 3926.90.99.89 —— Other Manufactured Plastic Articles (Non-Packing/Transport)
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote related to China) |
| Section 122 Tariff | +10.0% (Specific policy surcharge) |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 5.3% → Section 301: +7.5% → Section 122: +10% |
📌 Critical Warning:
- This code has the lowest total tax (22.8%), but it is intended for other plastic articles (e.g., plastic clips, holders, decorative items).
- High Risk of Rejection: Using this code for "storage boxes" or "reels" is highly likely to be challenged by Customs as "misclassification." Storage and transport containers typically fall under Chapter 39.23 or 4202.
- Only use if the item is a unique, non-packaging, non-transport plastic accessory (e.g., a plastic film flattener clip).
🎯 4. 4202.92.94.00 —— Luggage/Cases (Plastic/Textile Material)
| Item | Content |
|---|---|
| Base Rate | 17.6% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote related to China) |
| Section 122 Tariff | +10.0% (Specific policy surcharge) |
| Total Rate | 52.6% |
| Tax Calculation | CIF Value × 52.6% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 17.6% → Section 301: +25% → Section 122: +10% |
📌 Note:
- Applies to pouches, sleeves, or soft cases made of plastic sheeting or textile materials.
- Suitable for protective film sleeves or soft carrying cases for film rolls.
- High base rate makes it less favorable than plastic packing articles.
🎯 5. 4202.99.90.00 —— Other Luggage/Cases (Various Materials)
| Item | Content |
|---|---|
| Base Rate | 20.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote related to China) |
| Section 122 Tariff | +10.0% (Specific policy surcharge) |
| Total Rate | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | Base: 20.0% → Section 301: +25% → Section 122: +10% |
📌 Note:
- Applies to hard cases, briefcases, or luxury cases for film equipment, made of leather, fabric, metal, or plastic.
- Highest tax burden. Only use for portable carrying cases, not simple storage boxes.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Items Mandatory)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail dimensions, material, and specific use (e.g., "for 35mm film reels") |
| ✅ Product Photos | ✔️ | Clear images showing the item's shape, material, and any labels |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item (e.g., "Plastic Film Reels" vs. "Plastic Box") |
| ✅ Packing List | ✔️ | Details of contents to avoid splitting shipments incorrectly |
| ✅ Material Composition Statement | ✔️ | Confirm material (e.g., "100% Polypropylene") to support HS Code choice |
| ✅ Customs Ruling (Optional) | ✔️ | Pre-classification ruling can prevent disputes |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Specific Shape for Film? Use 3923.40. Generic Box? Use 3923.90. Case for Carrying? Use 4202. Misdeclare? Pay Penalty!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic film reels/cans | 3923.40.00.10 (Photographic articles) |
Misdeclare as "Plastic Box" → 40.3% vs 38.0% (Risk of penalty) |
| Generic plastic storage box | 3923.90.00.80 (General packing) |
Misdeclare as "Photographic Article" → 38.0% vs 40.3% (Higher tax) |
| Hard carrying case | 4202.99.90.00 (Luggage/Case) |
Misdeclare as "Plastic Box" → 55.0% vs 38.0% (Massive overpayment) |
| Plastic film sleeve/pouch | 4202.92.94.00 (Plastic sheeting article) |
Misdeclare as "Plastic Box" → 52.6% vs 38.0% (Overpayment) |
| Plastic clip/accessory | 3926.90.99.89 (Other plastic article) |
Misdeclare as "Storage Box" → 22.8% vs 38.0% (Undeclaration risk) |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Custom-Made Film Reels | Provide design drawings to prove specific shape for film, justifying 3923.40.00.10 |
| Mixed Shipment (Reels + Box) | Declare separately. Reels under 3923.40, Box under 3923.90. Do not lump together |
| OEM Film Storage | Provide client order + product specs to avoid being classified as "generic" |
| Film Accessories (Non-Storage) | If it’s a clip or holder, use 3926.90.99.89 for lower tax, but ensure it’s not a container |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 United States | 3923.40.00.10 |
40.3% (CN Origin) | None specific | High surtax due to Section 301 & 122 |
| 🇨🇳 China | 3923.40.00.10 |
5.3% | CCC (if applicable) | No additional surtaxes |
| 🇪🇺 European Union | 3923.40.00.10 |
~6.5% | CE (if electrical) | No US-style surtaxes |
| 🇬🇧 United Kingdom | 3923.40.00.10 |
~6.5% | UKCA (if applicable) | Post-Brexit rules apply |
| 🇦🇺 Australia | 3923.40.00.10 |
5.0% | ACRS (if applicable) | No additional surtaxes |
📌 Conclusion:
- US is the most expensive market for film storage containers due to Section 301 (25%) and Section 122 (10%) surtaxes.
- China Origin products face 40.3% total tax for specific film reels, which is the recommended code for accuracy.
- General plastic boxes attract 38.0%, but risk reclassification.
- Luggage cases attract 52.6%-55.0%, so avoid misdeclaring storage boxes as cases or vice versa.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Plastic Film Reels" as "Plastic Boxes" (3923.90.00.80)
👉 Consequence: Tax drops to 38.0%, but Customs may reclassify to 40.3% + penalties for misdeclaration.
❌ Error 2: Declaring "Hard Film Cases" as "Plastic Boxes" (3923.90.00.80)
👉 Consequence: Tax underreported (38.0% vs 55.0%) → Back taxes + fines!
❌ Error 3: Using "General Plastic Article" (3926.90.99.89) for storage containers
👉 Consequence: Customs rejects as misclassification; storage containers belong in Chapter 39.23 or 4202.
❌ Error 4: Not specifying "Photographic" use for reels
👉 Consequence: May be classified as general plastic articles, leading to higher tax (40.3% vs potential lower if misclassified, but risk of audit).
✅ Correct Practice:
“Plastic Reels for 35mm Photographic Film, PP Material, Specific Mold for Film Cartridges, Not for General Storage”
🎯 7. Conclusion: Accurate Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Specific Film Reels? 3923.40 (40.3%). Generic Box? 3923.90 (38.0%). Carrying Case? 4202 (55.0%). Don’t Mix!”
🔹 “HS Code Determines Tax, Misclassification Costs More, Declare Accurately!”
📌 Pro Tip:
If your film storage containers are originating from Vietnam, Mexico, or Thailand, you may apply for IEEPA Exemptions (if applicable) or lower tariffs under USMCA/FTA.
Recommend applying for a Pre-Ruling (Advance Ruling) from US Customs to confirm the correct HS Code for your specific product design.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-Ruling
🚀 Let your film storage containers clear customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your 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) — 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.