35mm Color Low ISO Film
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 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
| 3701910030 | 38.7% | CN | US | 官方文档 |
| 3702550060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ 35mm Color Low ISO Film (Photographic Film)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition: What is "35mm Color Low ISO Film"?
This product refers to unexposed photographic film in the standard 35mm width, coated with color-sensitive emulsion.
"Color": Indicates it produces color images (requires color developing chemicals).
"Low ISO": Refers to low sensitivity to light (e.g., ISO 50/100), typically used for bright conditions, high detail, and fine grain.
"Film"*: The physical format is a flexible strip coated with silver halide crystals, distinct from paper or textile supports.
⚠️ Key Distinction for Customs:
- Is it unexposed (raw material)? → Classified under Chapter 37 (Photographic Goods).
- Is it exposed (ready to print)? → Classified under Chapter 3704 (Exposed Photographic Film).
- Note: The provided data assumes Unexposed film based on the HS codes listed (3701, 3702, 3707).
📦 II. HS Code Classification Analysis (Based on Provided Data)
The following HS Codes are derived from the provided <DATA> XML. Each entry includes the Matching Logic, Total Tax Rate, and Detailed Tax Breakdown.
| HS Code | Total Tax Rate | Detailed Tax Breakdown | Matching Logic & Summary |
|---|---|---|---|
| 3707.10.00.90 | 38.0% | Base: 3.0% + 25% (Section 301) + 10% (IEEPA 122) |
Logic: Matches "Color" and "Film" attributes. "Macro" implies photographic use. As a "Other" category, it fits the chemical emulsion definition without material conflict. |
| 3707.10.00.05 | 38.0% | Base: 3.0% + 25% (Section 301) + 10% (IEEPA 122) |
Logic: "Color" matches "Color" category. "Film" is a light-sensitive material. Classified as Color Negative Film type. |
| 3701.91.00.60 | 38.7% | Base: 3.7% + 25% (Section 301) + 10% (IEEPA 122) |
Logic: Identified as 35mm Color Macro Film. Material inferred as non-paper/non-textile. Shape and use fit "For Color Photography" classification. |
| 3701.91.00.30 | 38.7% | Base: 3.7% + 25% (Section 301) + 10% (IEEPA 122) |
Logic: "Color" = Color Photography; "Film" = Film. Matches unexposed light-sensitive film. Categorized as "Other" due to unspecified physical form. |
| 3702.55.00.60 | 35.0% | Base: 0.0% + 25% (Section 301) + 10% (IEEPA 122) |
Logic: Explicitly "Color Film". 35mm width fits the 16mm–35mm range. Material is coated film (not paper/textile), fitting "Other Color Photographic Film". |
🔍 Critical Observation:
- 3702.55.00.60 offers the lowest tax rate (35.0%) because its Base Tariff is 0.0%.
- The other codes (3707, 3701) have higher base tariffs (3.0%–3.7%), leading to a total of 38.0%–38.7%.
- Recommendation: If the product can be classified under 3702.55.00.60 (Color Photographic Film of width 16-35mm), it saves 3.0–3.7% on the base tariff.
💰 III. 2026 Latest Tariff Rate Details (US Market)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. High-Tax Category: HS 3707.10.00.90 / 3707.10.00.05
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (China-specific, 122 Clause) |
| Total Effective Rate | 38.0% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis | IEEPA:9903.01.25 → USITC:3707.10.00.90 |
🎯 2. High-Tax Category: HS 3701.91.00.60 / 3701.91.00.30
| Item | Detail |
|---|---|
| Base Tariff | 3.7% |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (China-specific, 122 Clause) |
| Total Effective Rate | 38.7% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis | IEEPA:9903.01.25 → USITC:3701.91.00.60 |
🎯 3. Optimal Category: HS 3702.55.00.60
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | +25% (Section 301 Duties) |
| IEEPA Surcharge | +10% (China-specific, 122 Clause) |
| Total Effective Rate | 35.0% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis | IEEPA:9903.01.25 → USITC:3702.55.00.60 |
📌 Explanation:
- The 25% Surcharge is imposed under Section 301 of the Trade Act against China.
- The 10% Surcharge is imposed under IEEPA (International Emergency Economic Powers Act) for specific Chinese goods.
- Total Tax = Base + 25% + 10%.
- No De Minimis Exemption: These goods cannot enter the US under the $800 de minimis threshold (Section 321) due to the nature of photographic chemicals/materials and current trade restrictions.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Required Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must specify: ISO (e.g., 100), Color/Black & White, Width (35mm), Unexposed Status. |
| ✅ Composition Description | ✔️ | Describe the emulsion layer (silver halide) and base material (polyester/triacetate). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Unexposed 35mm Color Photographic Film, ISO [Value]". Avoid vague terms like "Camera Supplies". |
| ✅ Photo/Label Images | ✔️ | Show the packaging label with ISO, brand, and film type. |
| ✅ Certificate of Origin | ✔️ | Proves Chinese origin for accurate tariff calculation (and potential duty drawback programs if re-exported). |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Be Specific: Color, Width, ISO, Unexposed!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| 35mm Color Film | "35mm Color Photographic Film, ISO 100, Unexposed" | "Photographic Film" or "Camera Accessories" | Customs Query/Rejection |
| Material Base | Specify "Polyester Base" or "Safety Film" | "Plastic Film" | Misclassification |
| Status | Explicitly state "Unexposed" | Not stated | Could be classified as Exposed (3704) |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Packaging | Film must be in light-tight packaging. Declare as "Shipped in Light-Tight Cans/Boxes". |
| Chemical Safety | Although unexposed, it contains silver halides. Ensure no hazardous chemical labels are missing if required by carrier. |
| Valuation | Include cost of film and packaging. Do not undervalue; CBSA and CBP audit film imports frequently. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3702.55.00.60 |
35.0% | High barriers due to 301/IEEPA tariffs. |
| 🇨🇳 China | 3702.55.00.60 |
5% - 8% | Lower base tariffs, no Section 301. |
| 🇪🇺 EU | 3702.55.00.60 |
0% - 3% | Generally low duty, but strict REACH compliance for chemicals. |
| 🇯🇵 Japan | 3702.55.00.60 |
0% - 3.2% | FTA benefits may apply if originating in Japan. |
📌 Conclusion:
The US market is the most expensive for importing Chinese photographic film due to the 35% total effective tariff.
Consider sourcing from Vietnam, Thailand, or Japan to potentially avoid Section 301 duties (verify Rules of Origin).
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring as "Camera Accessories" (HS 9006)
👉 Consequence: Misclassification. Film is Chapter 37, not accessories. Penalty and back-taxes.
❌ Mistake 2: Omitting "Unexposed"
👉 Consequence: Customs may classify as Exposed Film (3704), which has different duties and regulatory requirements.
❌ Mistake 3: Ignoring the Base Tariff Difference
👉 Consequence: Using HS 3701 (3.7% base) vs. HS 3702 (0% base). A 3.7% savings on the base tariff is significant for large volumes.
✅ Best Practice:
"Unexposed 35mm Color Negative Film, ISO 100, Polyester Base, Light-Tight Packaging."
🎯 VII. Conclusion: Professional Clearance for Profitability
🎯 Key Takeaway:
🔹 HS 3702.55.00.60 is the optimal code for 35mm color film, offering a 35.0% total duty vs. 38.0-38.7%.
🔹 Always declare "Unexposed" and specify ISO and Width.
🔹 No de minimis exemption applies; plan for full duty payment.
📌 Pro Tip:
If you are importing large volumes, consider Customs Bonded Warehouses or Foreign Trade Zones (FTZs) in the US to defer duty payments until the film is released for consumption.
📣 Action Item:
📞 Consult a licensed customs broker to pre-classify your specific film product using HS 3702.55.00.60.
📄 Ensure your invoice explicitly states "Unexposed" to avoid delays.
✨ Precision in Classification Saves Money in Tariffs!
💼 Every percent counts in the competitive photography market.
用户评价
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。