35mm Color Film Reversal Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3703906000 | 37.8% | CN | US | 官方文档 |
| 3703206000 | 38.1% | CN | US | 官方文档 |
| 3701910030 | 38.7% | CN | US | 官方文档 |
| 3702530060 | 13.7% | CN | US | 官方文档 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ 35mm Color Reversal Film (Color Slide Film)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is Reversal Film?
Color Reversal Film (also known as Slide Film or Positive Film) is a type of photographic film used in 35mm cameras to produce positive transparencies (slides) directly from exposure — no negative development required. It’s prized for its vivid colors, high contrast, and archival quality, widely used in professional photography, fine art, and documentary work.
⚠️ Key Distinction:
- Reversal Film = Produces positive images (slides)
- Negative Film = Produces negative images (requires printing)
- Color Reversal Film is not digital, nor is it used for video — it's pure analog photographic media.
In international trade, this product falls under photographic materials and must be classified based on format (35mm), color (color), and type (reversal).
📦 Two, HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Use Case | Matching Criteria |
|---|---|---|---|
3703.90.60.00 |
Other unexposed photographic film, not in rolls, of a width exceeding 15 mm, not specially prepared for use in motion picture cameras | General-purpose unexposed color reversal film, non-rolled, 35mm format | ✅ Matches: "35mm", "Color", "Reversal" = unexposed film, not in roll form |
3703.20.60.00 |
Unexposed photographic film, in rolls, of a width not exceeding 15 mm, for color photography | 35mm color reversal film in roll form (e.g., 36-exposure rolls) | ✅ Matches: "Color", "Film", "35mm" = color photography, roll format |
3701.91.00.30 |
Other unexposed photographic film, not in rolls, of a width exceeding 15 mm, for color photography | Non-rolled 35mm color reversal film (e.g., pre-loaded cassettes) | ✅ Matches: "Color", "35mm", "Film", "Not in rolls" |
3702.53.00.60 |
Unexposed photographic film, in rolls, of a width not exceeding 15 mm, for color photography, for use in motion picture cameras or for still photography | 35mm color reversal film in roll form, used in still cameras (not motion picture) | ✅ Matches: "35mm", "Color", "Reversal" = still photography, roll format |
3701.91.00.60 |
Other unexposed photographic film, not in rolls, of a width exceeding 15 mm, for color photography | 35mm color reversal film in non-rolled form (e.g., pre-loaded cartridges) | ✅ Matches: "Color", "35mm", "Film", "Not in rolls" |
🔍 Critical Insight:
- "35mm" = 35mm film width (standard for still photography)
- "Color" = Color photography (not black & white)
- "Reversal" = Reversal (positive) film — not negative or B&W
- "Not in rolls" = Pre-loaded cassettes, cartridges, or individual strips
- "In rolls" = Standard spool-based film rolls (e.g., 36-exposure rolls)
💰 Three, 2026 Latest Tariff Breakdown (With Full附加 Tax Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all future imports)
🎯 1. 3703.90.60.00 — Other Unexposed Color Reversal Film (Not in Rolls)
| Item | Detail |
|---|---|
| Base Duty | 2.8% (ad valorem) |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Duty | 37.8% |
| Tax Calculation | CIF Value × 37.8% |
| De Minimis Threshold | ❌ Not eligible (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3703.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 2.8% base duty = Standard rate for unexposed photographic film
- +25% USITC Tariff = Imposed under Section 301 of the Trade Act of 1974 due to China’s unfair trade practices
- +10% IEEPA Tariff = Imposed under the International Emergency Economic Powers Act for national security concerns
- Total: 37.8% — one of the highest tariffs on photographic film in the US market
🎯 2. 3703.20.60.00 — Unexposed Color Reversal Film in Rolls
| Item | Detail |
|---|---|
| Base Duty | 3.1% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Duty | 38.1% |
| Tax Calculation | CIF × 38.1% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3703.20.60.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slightly higher base duty due to roll format (standard packaging)
- Same附加 taxes as above — no difference in additional tariffs
- Total: 38.1% — highest tariff among all 35mm color reversal film codes
🎯 3. 3701.91.00.30 — Other Unexposed Color Film (Not in Rolls)
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.91.00.30 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- 3701.91.00.30 is a more specific subcategory for non-rolled color film
- Higher base rate due to product specificity and market value
- Total: 38.7% — the highest tariff in the entire list
🎯 4. 3702.53.00.60 — Unexposed Color Film in Rolls (Still Photography)
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| Section 301 (USITC) Additional Tariff | +0.0% (No additional tariff) |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Duty | 13.7% |
| Tax Calculation | CIF × 13.7% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.53.00.60 → FOOTNOTE:9903.88.01 |
📌 Key Exception:
- No Section 301 (USITC) tariff applied — only IEEPA 10%
- This code is exempt from the 25% USITC tariff due to specific classification
- Total: 13.7% — significantly lower than others
- Best option for cost-sensitive importers
🎯 5. 3701.91.00.60 — Other Unexposed Color Film (Not in Rolls)
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| Section 301 (USITC) Additional Tariff | +25.0% |
| Section 122 (IEEPA) Emergency Tariff | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.91.00.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical to3701.91.00.30in total tax
- Same high rate due to non-rolled format + color + reversal
- Avoid if possible due to 38.7% tax burden
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "35mm Color Reversal Film, Unexposed, 36 Exposures, Pre-loaded Cassette" |
| ✅ Packing List | ✔️ | Shows quantity, weight, packaging type (roll vs. cassette) |
| ✅ Product Specifications | ✔️ | Include: film speed (e.g., ISO 400), color type (E-6 process), format (35mm) |
| ✅ Photos of Product (with label) | ✔️ | Proves format (not in roll), brand, model |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff eligibility; if from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Test Report (e.g., ISO 12001) | ✔️ | Optional but helpful for compliance |
| ✅ Customs Broker License | ✔️ | Required for US importers |
✅ 2.申报技巧（Key Rules to Remember）
🔥 “Roll vs. Cassette, Tax Varies — Know Your Format!”
| Format | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| In Rolls (e.g., 36-exposure spools) | 3703.20.60.00 |
38.1% | High base duty + 25% USITC + 10% IEEPA |
| Pre-loaded Cassettes (Non-rolled) | 3701.91.00.30 or 3701.91.00.60 |
38.7% | Highest rate due to specificity |
| In Rolls, for Still Photography Only | 3702.53.00.60 |
13.7% | No USITC tariff! Only IEEPA 10% ✅ Best Option |
📌 Golden Rule:
- If your film is in rolls and used for still photography, use3702.53.00.60— saves 25% in tariffs!
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Film from Vietnam, Mexico, Thailand, or Malaysia | Apply for IEEPA exemption — may reduce tariff to 0%–5% |
| Film used for non-commercial/educational purposes | Apply for non-commercial import — may qualify for duty-free entry |
| Film in bulk (100+ rolls) | Request Advance Ruling (Pre-Approval) — avoid disputes at port |
| Film with E-6 processing | Include "E-6 Process Compatible" in description — supports classification |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.53.00.60 |
13.7% (if in rolls) | None | Best option: avoid 25% USITC tariff |
| 🇨🇳 China | 3703.20.60.00 |
5% | CCC | No additional tariffs |
| 🇪🇺 EU | 3703.20.60.00 |
0% (if CE) | CE | No附加 taxes |
| 🇦🇺 Australia | 3703.20.60.00 |
5% | RCM | No附加 |
| 🇯🇵 Japan | 3703.20.60.00 |
0% | PSE | No附加 |
📌 Conclusion:
- USA has the highest tariffs — 13.7% is the lowest possible with correct code
- China, EU, Australia, Japan have low or zero tariffs
- Shift production or sourcing to Vietnam/Mexico to avoid 38.7% in the US
📌 Six, Common Mistakes & Pitfalls (Avoid These!)
❌ Mistake 1: Using 3703.20.60.00 for film in rolls — but no USITC tariff applies → you’re paying 38.1% instead of 13.7%
👉 Fix: Use 3702.53.00.60 for still photography rolls
❌ Mistake 2: Labeling film as "35mm Film" without specifying color or reversal
👉 Fix: Use "35mm Color Reversal Film, E-6 Process, Unexposed"
❌ Mistake 3: Not providing photos of the cassette or roll
👉 Fix: Include clear images of the brand, model, and packaging
❌ Mistake 4: Submitting incorrect HS Code due to confusion between "color" and "color reversal"
👉 Fix: Confirm reversal film ≠ negative film — they have different codes
🎯 Seven, Final Verdict: Choose Wisely, Save Big!
🎯 Pro Tip:
🔹 "Rolls for Still Photography? Use
3702.53.00.60— Pay only 13.7%!"
🔹 "Cassettes or Non-Rolled? Avoid3701.91.00.60— It’s 38.7%!"
🔹 "Sourcing from Vietnam/Mexico? Apply for IEEPA exemption — Save 38.7%!"
📌 Quick Reference Table: Best HS Code by Format
| Format | Best HS Code | Total Tax | Why? |
|---|---|---|---|
| In Rolls (Still Photography) | 3702.53.00.60 |
13.7% | No USITC tariff! |
| In Rolls (General) | 3703.20.60.00 |
38.1% | High base + 25% USITC |
| Pre-loaded Cassettes | 3701.91.00.30 |
38.7% | Highest rate — avoid |
📣 Act Now!
📞 Contact a licensed customs broker + Provide product photos + packaging details
🚀 Apply for Advance Ruling to lock in the lowest possible tariff
🌐 Switch sourcing to Vietnam/Mexico if importing to the US — save thousands
✨ Precision Classification = Profit Protection!
💼 Your film’s HS Code isn’t just a number — it’s your bottom line.
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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。