35mm Color Film Low Sensitivity
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3706106030 | 35.0% | CN | US | 官方文档 |
| 3706106060 | 35.0% | CN | US | 官方文档 |
| 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 |
商品图片
AI分析
🎞️ 35mm Color Film Low Sensitivity (Professional Cinematography & Archival Media)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Photo & Film Importers
📌 I. Product Definition & Classification: Are You Importing "Film" or "Photographic Material"?
35mm Color Film, specifically Low Sensitivity (Low ISO/ASA) variants, represents high-resolution, high-delta image capture media primarily used in professional cinema production, archival restoration, and fine art photography. In international trade, distinguishing between "Exhibition Prints" (finished products) and "Raw Photographic Material" (sensitive emulsions) is critical for accurate tariff classification.
Key Distinction: * Positive Print/Release Copies (3706.10): Finished film reels ready for projection or distribution. These are considered "goods." * Raw Sensitized Material (3707.10 / 3701.99): Unexposed film stock, often requiring temperature-controlled logistics, classified as sensitive chemical/photographic materials.
⚠️ Critical Classification Point:
- If the film is a "Positive Print" (e.g., DCP source film, exhibition copy) → Use HS 3706.10
- If the film is "Raw Sensitized Stock" (e.g., blank reel for exposure) → Use HS 3707.10 or 3701.99 depending on format specificity.
📦 II. HS Code Classification Matrix (2026 Official Tariff Data)
Based on the provided dataset, here is the precise breakdown for 35mm Color Film, Low Sensitivity:
| HS Code | Product Summary (Customs Description) | Classification Logic |
|---|---|---|
3706.10.60.30 |
35mm Color Film, Standard Sensitivity, Image Carrier Media, Positive Print/Release Copy Category | 🎞️ Finished Product: Specifically for "Positive Print" (Positive) copies. Used for exhibition/distribution. |
3706.10.60.60 |
35mm Color Film, Width 35mm or More, Cinematographic Material, Other Categories | 🎞️ Finished Product: Broader category for 35mm color film not specified as "Standard Sensitivity" or other specific sub-categories under 3706. |
3707.10.00.90 |
35mm Reel, Low Sensitivity, Photographic Sensitized Material, Sensitized Emulsion Purpose, Other Categories | 🧪 Raw Material: Explicitly mentions "Low Sensitivity" and "Sensitized Emulsion." Best fit for unexposed film stock used for photography/filming. |
3707.10.00.05 |
35mm Reel, Low Sensitivity, Sensitized Material, Sensitized Emulsion Category, Unspecified Color | 🧪 Raw Material: Similar to above, focuses on the chemical/emulsion nature. "Unspecified color" may apply if color type is not strictly defined in documentation. |
3701.99.60.60 |
35mm Film Roll, Low Sensitivity, Non-Paper/Non-Textile Sensitized Film, Photographic Related Sensitized Material | 🧪 Raw Material: General category for sensitized films that are not paper-based. "Non-paper" distinguishes it from photographic paper. |
🔍 重点提醒 (Key Reminder):
- "Low Sensitivity" (低感光度) is a key technical parameter. If your invoice declares "ISO 50" or "ISO 100," customs will look for 3707 codes if it's raw stock.
- "Positive Print" (正片发行拷贝) triggers 3706 codes.
- Do not mix "Raw Stock" and "Prints" in one shipment without clear separation, as duties and regulatory requirements (e.g., hazardous material handling for emulsions) may differ.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (Including subsequent imports)
All items in the provided dataset are subject to the same tax structure:
Total Tax Rate: 35.0% (for 3706 & 3701) or 38.0% (for 3707)
🎯 1. 3706.10.60.30 & 3706.10.60.60 — Finished 35mm Color Film (Prints)
| Item | Content |
|---|---|
| Basic Duty | 0.0% |
| Section 301 Duties (Added Tariff) | +25.0% |
| Section 122 Duties | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.24 |
📌 Explanation:
- 0% Base Duty: Standard MFN duty for cinematographic film is often zero.
- +25% (301 Terms): Additional tariff imposed on Chinese goods under Section 301 of the Trade Act.
- +10% (122 Terms): Additional tariff under Section 122 of the Trade Expansion Act (often applied to specific strategic or sensitive goods).
- Total 35%: High tariff burden for finished film products.
🎯 2. 3707.10.00.90 & 3707.10.00.05 — Raw 35mm Sensitized Film (Low Sensitivity)
| Item | Content |
|---|---|
| Basic Duty | 3.0% |
| Section 301 Duties (Added Tariff) | +25.0% |
| Section 122 Duties | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.24 |
📌 Explanation:
- 3% Base Duty: Raw photographic materials have a higher base duty than finished prints.
- +25% +10%: Same additional tariffs apply.
- Total 38%: The highest tax rate in the dataset. Raw emulsion films are treated as more sensitive/regulated inputs.
🎯 3. 3701.99.60.60 — Other Non-Paper Sensitized Film (Low Sensitivity)
| Item | Content |
|---|---|
| Basic Duty | 0.0% |
| Section 301 Duties (Added Tariff) | +25.0% |
| Section 122 Duties | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: IEEPA 9903.01.24 |
📌 Explanation:
- This code falls under a different chapter (3701 vs 3707), but the additional tariffs are identical to the 3706 prints.
- Total 35%: Matches the printed film rate.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "35mm Color Film," "Low Sensitivity" (ISO XX), "Positive Print" OR "Raw Sensitized Material." |
| ✅ Packing List | ✔️ | Indicate net weight. Film is dense; weight verification is critical. |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | CRITICAL for 3707 codes. Sensitized emulsions are often classified as hazardous chemicals. Customs may require proof of safe handling. |
| ✅ Photo/Video Reference | ✔️ | Show the canister, labeling, and emulsion side. Helps distinguish "Print" from "Stock." |
| ✅ Certificate of Origin | ✔️ | Required for duty assessment (China origin triggers 35-38%). |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Raw vs. Print, Declare Clearly; ISO Level Matters, Emulsion Type!"
| Scenario | Correct Declaration | Risk if Wrong |
|---|---|---|
| Unexposed Film Stock | "35mm Color Photographic Film, Low Sensitivity, Sensitized Emulsion, Raw Stock" | Misdeclared as 3706 (35%) → Under-declared tax? Or misdeclared as non-sensitized → Security hold? |
| Finished Cinema Print | "35mm Color Positive Print, Exhibition Copy, No Sensitized Emulsion" | Misdeclared as 3707 (38%) → Overpayment! Or misdeclared as hazardous → Delay. |
| Low ISO (e.g., ISO 50) | Explicitly state "Low Sensitivity" in invoice remarks. | Vague description ("Film") → Customs may default to highest duty or require sampling. |
✅ 3. Special Handling for "Low Sensitivity" Films
- Temperature Control: Low-sensitivity films often have delicate emulsions. While not always "dangerous goods," customs may inspect them more closely if they lack proper MSDS.
- Chemical Sensitivity: If declaring under 3707.10, ensure the product is not classified as a "Chemical Product" under other chapters. The term "Sensitized Emulsion" is your shield here.
- No De Minimis: Remember, 100% of shipments are subject to inspection and tax. No small package escapes the 35-38% duty.
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3706.10.60.30 / 3707.10.00.90 |
35% - 38% | MSDS for 3707; Section 301 & 122 apply. |
| 🇨🇳 China | 3706.10.60.30 / 3707.10.00.90 |
~5-10% (Import Duty) | VAT 13%. No Section 301. |
| 🇪🇺 EU | 3706.10 / 3707.10 |
6.5% (Standard) | CE marking not required for film, but REACH compliance for chemicals. |
| 🇯🇵 Japan | 3706.10 / 3707.10 |
0-8% | No additional tariffs. Easy clearance. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 (+25%) and Section 122 (+10%) tariffs.
- EU and Japan are far more cost-effective for importing Chinese film stock.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Raw Film" as "Prints" to avoid hazardous goods checks.
👉 Consequence: Customs samples the film, finds it unexposed, reclassifies it, and imposes penalties for misdeclaration. Risk: Fine + 3% higher tax.
❌ Error 2: Ignoring "Low Sensitivity" in the description.
👉 Consequence: Customs cannot determine if it falls under 3706 (Print) or 3707 (Stock). Leads to audit and delay.
❌ Error 3: Not providing MSDS for 3707 shipments.
👉 Consequence: Shipment held at port for "Chemical Safety Review." Demurrage charges can exceed $500/day.
❌ Error 4: Assuming "Film" is exempt from De Minimis.
👉 Consequence: It is NOT exempt. All 35mm color film from China is subject to 35-38% duty, even for small samples.
✅ Correct Declaration Example:
"35mm Color Cinematographic Film, Positive Print, Standard Sensitivity, For Exhibition Use. HS: 3706.10.60.30."
OR
"35mm Color Sensitized Film, Low Sensitivity (ISO 50), Photographic Stock, Unexposed. MSDS Attached. HS: 3707.10.00.90."
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Prints are 3706 (35%), Raw is 3707 (38%)."
🔹 "Low Sensitivity = Raw Stock = High Tax + MSDS Required."
🔹 "USA Tariffs: 0/3% Base + 25% (301) + 10% (122) = 35-38%."
📌 Pro Tip:
If you are importing small quantities for testing, consider shipping to non-US hubs (e.g., Japan or EU) first, then re-exporting, to mitigate the high US tariff burden. Always apply for an Advance Ruling from US Customs (CBP) to lock in the HS Code and duty rate before shipment.
📣 Act Now:
📞 Consult a licensed customs broker.
📋 Prepare MSDS and high-resolution product images.
🚀 Clear your film shipments smoothly, avoid 38% surprises, and keep your production rolling!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your film is valuable; your declaration should be too!
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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。