35mm Color Film (Low Sensitivity)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3707100090 | 38.0% | CN | US | 官方文档 |
| 3707100005 | 38.0% | CN | US | 官方文档 |
| 3701996060 | 35.0% | CN | US | 官方文档 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
| 3702540030 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ 35mm Color Film (Low Sensitivity)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition and Classification: What is “35mm Color Film”?
35mm Color Film (Low Sensitivity) refers to photographic film rolls with a width of 35mm, designed for color photography, and characterized by low light sensitivity (low ISO, typically ISO 25, 50, or 100). In international trade, it falls under photographic感光 materials (Light-sensitive products), specifically categorized based on its form (roll), function (color exposure), and chemical composition (emulsion).
⚠️ Key Distinction:
- If it is a roll of film (unexposed, coated with light-sensitive emulsion) → Classify under Chapter 37 (Photographic or cinematographic goods);
- If it is printed color paper/photo paper → Classify under 3703;
- If it is developed photos → Not subject to these specific HS codes.
📦 Two. HS Code Classification Details (2026 Latest Authoritative Reference)
| HS Code | Product Description | Application Scenario | Tax Rate (US from China) |
|---|---|---|---|
3701.91.00.60 |
Color photographic plates and film, in the roll, other than photographic film of heading 3702 | Professional color negative film, low sensitivity (ISO ≤ 100), non-paper base | 38.7% |
3701.99.60.60 |
Other plates, film and paper, sensitized, of a kind used for photographic or cinematographic purposes | General color film, ambiguous classification, fallback category | 35.0% |
3702.54.00.30 |
Other motion picture film, sensitized, cut, not perforated | 35mm color film, non-perforated or specific motion picture type | 38.7% |
3707.10.00.90 |
Other preparations for sensitizing coated paper, cloth, metal, glass, ceramic, or plastics | Sensitizing agents, emulsions, or specialized chemical preparations for film | 38.0% |
3707.10.00.05 |
Preparations for sensitizing coated paper, cloth, metal, glass, ceramic, or plastics | Specific sensitizing preparations, possibly for industrial or specialized film use | 38.0% |
🔍 Key Note:
- 35mm Color Film is most accurately classified under 3701 (Color photographic plates/film) or 3702 (Motion picture film), depending on perforation and exact use.
- Low sensitivity does not change the HS code but may affect duty assessment in some jurisdictions.
- 3707 is generally for preparations/chemicals, not the film itself, unless the product is specifically a sensitizing emulsion or chemical kit, not the physical film roll.
💰 Three. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3701.91.00.60 —— Color Photographic Film, Roll, Other
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| USITC Surtax | +25% (under Section 301, USITC Footnote 9903.88.01) |
| IEEPA Surtax | +10% (China/HK products, from Nov 10, 2025) |
| Total Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.91.00.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 25% USITC surtax: Section 301 tariffs on Chinese goods;
- 10% IEEPA surtax: Additional tariff on China-origin products;
- Total 38.7%: High tariff, must be factored into cost.
🎯 2. 3701.99.60.60 —— Other Sensitized Plates/Film
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is a fallback category for color film not specified elsewhere;
- Lower base rate (0%) makes total tariff slightly lower (35%) than3701.91.00.60(38.7%).
🎯 3. 3702.54.00.30 —— Other Motion Picture Film, Sensitized, Cut, Not Perforated
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Rate | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.54.00.30 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the film is not perforated (e.g., for industrial or specialized use), this code may apply;
- Same tariff as3701.91.00.60.
🎯 4. 3707.10.00.90 & 3707.10.00.05 —— Sensitizing Preparations
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Rate | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3707.10.00.90/05 → FOOTNOTE:9903.88.01 |
📌 Note:
- These codes are for chemical preparations, not the film itself;
- Use only if the product is a sensitizing emulsion, chemical kit, or coating preparation, not the physical 35mm film roll.
🛠️ Four. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes ISO rating, width, length, emulsion type, brand |
| ✅ Product Photos (with label) | ✔️ | Clear image of roll, label, and packaging |
| ✅ Commercial Invoice | ✔️ | Must state “35mm Color Photographic Film, Low Sensitivity” |
| ✅ Packing List | ✔️ | Detail quantity, weight, dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, may qualify for lower tariffs |
| ✅ Safety Data Sheet (SDS) | ✔️ | For chemical components, if applicable |
| ✅ Third-party Test Report | ✔️ | FCC, RoHS, or other certifications if required |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Specify Emulsion, Specify ISO, Name Precisely, Avoid Misclassification!”
| Situation | Correct Declaration | Incorrect Action |
|---|---|---|
| 35mm Color Film, Roll | 3701.91.00.60 |
Misdeclare as “photo paper” → 38.0% or higher |
| Non-perforated Film | 3702.54.00.30 |
Misdeclare as “perforated” → Wrong code |
| Chemical Sensitizing Kit | 3707.10.00.90 |
Misdeclare as “film roll” → Penalty |
| Mixed Shipment (Film + Paper) | Separate declarations | Combine → Misclassification risk |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Film | Provide client order + design specs to avoid “non-standard” classification |
| Low ISO (Sensitivity) | Clearly state “Low Sensitivity (ISO 25/50/100)” in description |
| Film for Medical/Industrial Use | If specialized, may qualify for different classification, provide proof |
| Film + Camera Kit | Declare film and camera separately; camera has different HS code |
🌍 Five. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3701.91.00.60 |
38.7% (China origin) | FCC, RoHS (if applicable) | High tariff due to Section 301 + IEEPA |
| 🇨🇳 China | 3701.91.00.60 |
5% | CCC (if applicable) | No additional surtaxes |
| 🇪🇺 EU | 3701.91.00.60 |
0% (if compliant) | CE, REACH | No surtaxes |
| 🇬🇧 UK | 3701.91.00.60 |
5% | UKCA | Post-Brexit rules |
| 🇦🇺 Australia | 3701.91.00.60 |
5% | RCM | No surtaxes |
📌 Conclusion:
- USA has the highest tariff for Chinese-origin 35mm color film (38.7%);
- EU and China have significantly lower tariffs;
- Consider supply chain adjustment if targeting the US market.
📌 Six. Common Errors & Pitfall Avoidance (Blood Lessons)
❌ Error 1: Declaring “Color Film” as “Photo Paper”
👉 Consequence: Wrong HS code, potential penalty + back tax!
❌ Error 2: Not specifying ISO/Sensitivity
👉 Consequence: Customs may reclassify, leading to delays or higher tariffs!
❌ Error 3: Combining Film and Camera in One Declaration
👉 Consequence: Misclassification, each item taxed separately at higher rates!
❌ Error 4: Ignoring IEEPA/Section 301 Surtaxes
👉 Consequence: Unexpected 35-38.7% tariff, hurting profit margins!
✅ Correct Practice:
“35mm Color Photographic Film, Roll, Low Sensitivity (ISO 50), Unexposed, Chemical Emulsion, Model XYZ, Brand ABC, US Origin: China”
🎯 Seven. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember:
🔹 “Specify ISO, Specify Emulsion, Name Precisely, Avoid Misclassification!”
🔹 “HS Code Determines Tariff, 3% Difference, $10,000 in Taxes!”
📌 Tip:
If your film is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption, reducing tariffs to 0-5%;
Recommend Advance Ruling application to avoid clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Images + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Efficient Export, Double Profits!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。