35mm Color Photo 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 Photo Film (Photographic Roll Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Color Film"?
35mm Color Photo Film is the standard medium for analog photography, consisting of a flexible plastic base coated with photosensitive emulsion layers sensitive to red, green, and blue light. In international trade, it is primarily classified under Chapter 37 (Photographic or Cinematographic Goods).
The critical distinction lies in the exact format and chemical composition: * Roll Film (Negative/Color): Flexible strips intended for standard 35mm cameras. Typically classified under 3702 (Photographic Roll Film of a Width Not Exceeding 105 mm). * Photographic Chemicals/Emulsions: If the product is sold as raw chemical components or unformed emulsions rather than finished film, it may fall under 3707 (Prepared Photographers' Chemical Preparations).
⚠️ Key Distinction Point:
- If it is a finished, exposed or unexposed roll ready for use in cameras → 3702.55.xx.xx (Color Roll Film).
- If it is described as "Color Film" but implies chemical preparation or lacks specific "roll film" structural definition → 3707.10.xx.xx (Color Developing Agents/Emulsions).
- If it is considered general purpose photographic material not strictly defined as roll film in specific national tariff schedules → 3701/3701.91 (Other Photographic Plates/Film).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability Logic | Tax Rate (US/China Origin) |
|---|---|---|---|
3702.55.00.60 |
Color Roll Film (Width 16mm–35mm) | Explicitly matches "35mm" width and "Color" nature. The most direct fit for standard photographic negatives. | 35.0% |
3707.10.00.90 |
Other Prepared Chemicals | "Color" and "Film" match material attributes; "Macro" implies usage. Classified as "Other" chemicals due to lack of specific film structure confirmation. | 38.0% |
3707.10.00.05 |
Color Negative Film | "Color" matches "Color"; "Film" matches "Photosensitive Material". Interpreted as color negative type. | 38.0% |
3701.91.00.60 |
Other Photographic Film | Inferred non-paper/textile material; "35mm Color Macro" matches "Used for Color Photography". Classified as "Other" due to ambiguity. | 38.7% |
3701.91.00.30 |
Other Unexposed Photographic Film | "Color" = Color Photography; "Film" = Photographic Material. "Other" category used due to unclear physical form (e.g., not explicitly "roll"). | 38.7% |
🔍 Key Reminder:
- 3702.55.00.60 is the most accurate for standard 35mm color negatives, resulting in the lowest tariff. - Codes under 3707 and 3701 carry higher tariffs and are often used when the product description is vague (e.g., just "Color Film" without "Roll" specification) or when customs officers interpret the item as a chemical preparation or generic plate.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 3702.55.00.60 —— Color Roll Film (Most Accurate Match)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Additional Tariff | +25% (Section 301 Duty) |
| IEEPA Additional Tariff | +10% (China/HK Products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.55.00.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC 25%": Comes from the Section 301 additional duties under US Trade Law. - "IEEPA 10%": Additional duties under the International Emergency Economic Powers Act for Chinese goods. - Total 35%: This is the lowest possible rate among the matches provided, making it the optimal classification if the product is clearly defined as roll film.
🎯 2. 3707.10.00.90 & 3707.10.00.05 —— Prepared Photographers' Chemicals
| Item | Content |
|---|---|
| Base Tariff | 3.0% (Ad Valorem) |
| USITC Additional Tariff | +25% (Section 301 Duty) |
| IEEPA Additional Tariff | +10% (China/HK Products) |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| 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 applied when the product is interpreted as chemical preparations or emulsions rather than structured film. - The higher base tariff (3.0% vs 0.0%) results in a higher total rate. Use only if the product definition is ambiguous or explicitly chemical-based.
🎯 3. 3701.91.00.60 & 3701.91.00.30 —— Other Photographic Plates/Film
| Item | Content |
|---|---|
| Base Tariff | 3.7% (Ad Valorem) |
| USITC Additional Tariff | +25% (Section 301 Duty) |
| IEEPA Additional Tariff | +10% (China/HK Products) |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.91.00.60/30 → FOOTNOTE:9903.88.01 |
📌 Note:
- These are "catch-all" codes for photographic materials that don't fit neatly into plates or specific roll films. - They carry the highest tax burden (38.7%). Avoid this classification if your product is clearly 35mm roll film.
🛠️ IV. Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Preparation Checklist (Missing Items = Delays)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "35mm", "Color", "Roll Film", "Unexposed". |
| ✅ Product Photos | ✔️ | Show the roll, packaging, and label. Avoid images that look like chemical bottles. |
| ✅ Commercial Invoice | ✔️ | Description: "35mm Color Photographic Roll Film, Model XYZ". Do NOT use vague terms like "Photo Material". |
| ✅ Packing List | ✔️ | Detail quantity (rolls) and weight. |
| ✅ Origin Certificate (CO) | ✔️ | Confirm Chinese origin to assess correct additional tariffs. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Specify 'Roll', Avoid 'Chemical', Be Precise, Save Taxes!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Standard 35mm Color Negative | 3702.55.00.60 ("35mm Color Roll Film") | Misdeclaring as "Chemical" → 38.0% |
| Ambiguous "Color Film" | 3701.91.xx.xx or 3707.10.xx.xx | Guessing low code → Risk of audit & penalties |
| Raw Emulsion/Chemical | 3707.10.xx.xx | Declaring as "Film" → Misclassification |
📌 Crucial Tip:
- Always use the word "Roll Film" or "Photographic Roll" in the description. This triggers the 3702 classification, which has a 0% base tariff. - Avoid terms like "Preparation", "Agent", or "Emulsion" unless the product is genuinely a chemical liquid/powder.
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Mixed Shipments | If sending chemicals AND film, declare separately. Do not lump them into one HS code. |
| Bulk vs. Retail | Retail packaging supports "3702" classification. Bulk chemical drums support "3707". |
| Dispute Resolution | If customs challenges 3702, provide a photographic standard or manufacturer's technical data sheet proving it is finished film. |
🌍 V. Global Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3702.55.00.60 |
35.0% (Total) | High due to Section 301 + IEEPA. |
| 🇨🇳 China | 3702.55.00.00 |
~6-13% | Standard MFN rate varies by specific sub-code. |
| 🇪🇺 EU | 3702.55.00 |
6.5% | No US-style additional tariffs. |
| 🇯🇵 Japan | 3702.55.00 |
6.2% | Stable tariff environment. |
📌 Conclusion:
- USA is the most challenging market due to the 35% effective tariff. - Accurate classification under 3702 is critical to avoid the 38.7% rate.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Photo Supplies" or "Camera Accessories"
👉 Consequence: Misclassification → Potential 38.7% rate or seizure.
❌ Mistake 2: Using vague description "Color Film" without specifying "Roll"
👉 Consequence: Customs may assign 3701 or 3707 (Higher Tax) due to ambiguity.
❌ Mistake 3: Ignoring IEEPA 10% surcharge
👉 Consequence: Underpayment of duties → Penalties + Late Fees.
❌ Mistake 4: Assuming De Minimis exemption applies
👉 Consequence: Shipments under $800 are NOT exempt for China-origin photographic film in the US.
✅ Correct Practice:
"35mm Color Negative Photographic Roll Film, Unexposed, Plastic Base, Model XYZ, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!
🎯 Remember the Mantra:
🔹 "Specify 'Roll', Target 3702, Save 3.7% Base Rate!"
🔹 "HS Code Defines Cost, 3% Difference is Huge, Wrong Code Means Overpayment!"
📌 Pro Tip:
If your film is originally manufactured in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions (lowering the total tariff significantly).
Recommend applying for an Advance Ruling from US Customs (CBP) to secure the 3702.55.00.60 classification and lock in the 35% rate.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Technical Datasheet + Verify "Roll Film" Status
🚀 Let your film clear customs smoothly, maximize profit margins!
✨ Professional clearance starts with precise classification!
💼 Every cent of your duty cost deserves to be calculated accurately!
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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。