35mm Portrait Color Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 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 |
| 3707100090 | 38.0% | CN | US | 官方文档 |
| 3702540030 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ 35mm Portrait Color Film – HS Code & Tariff Guide 2026 | Expert Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Master Guide | 2026 Updated Tariff Rules | Pro-Level Import Planning
📌 One, Product Definition & Classification: What Exactly Is “35mm Portrait Color Film”?
35mm Portrait Color Film is a specialized color photographic film designed for portrait photography, typically used in 35mm single-lens reflex (SLR) or rangefinder cameras. It belongs to the broader category of sensitized photographic materials used for color negative imaging.
⚠️ Key Classification Triggers: - "35mm" → Matches exact width specification in HS Code - "Color Film" → Confirms use for color photography - "Portrait" → Indicates intended application (not general use), but does not override technical classification - Not paper, not textile, not digital → Confirms it's non-paper photographic film → falls under "other" category within the subheading
🔍 Critical Insight:
The term "Portrait" is descriptive, not a legal classifier. It doesn't change the HS Code — but supports the purpose of the film, which aligns with "photography" use under the tariff.
📦 Two, HS Code Breakdown (2026 Official Tariff Matching)
| HS Code | Product Description | Matching Logic | Tax Rate |
|---|---|---|---|
3701.91.00.60 |
Other color photographic film, 35mm width, for color photography | ✅ "35mm" = width match ✅ "Color Film" = color photography ✅ "Portrait" = application context (supports use case) ✅ Non-paper, non-textile → fits "other" category |
38.7% |
3701.91.00.30 |
Other color photographic film, 35mm width, for color photography | ✅ Same as above – 35mm + color + photography ✅ "Portrait" supports purpose ✅ No mention of paper or textile → fits "other" |
38.7% |
3702.54.00.30 |
Color photographic film, 35mm width, for color photography | ✅ Explicitly matches "35mm" and "color photography" ✅ No ambiguity – perfect fit for portrait film |
38.7% |
3707.10.00.05 |
Color photographic film, for color negative paper (excluding 35mm) | ❌ Does not apply — this is for color negative paper, not film ❌ "35mm" is excluded here |
38.0% |
3707.10.00.90 |
Other color photographic film, for color photography (not for paper) | ✅ "Color Film" + "Photography" = match ✅ "Portrait" = valid use case ✅ "Other" category fits non-paper, non-textile film |
38.0% |
✅ Best Fit:
3702.54.00.30— most precise due to explicit 35mm + color photography match
✅ Alternative:3701.91.00.60or3701.91.00.30— valid if no 35mm width is explicitly stated in documentation
❌ Avoid:3707.10.00.05— this is for paper, not film!
💰 Three, 2026 Tariff Breakdown (U.S. Import Rules – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3702.54.00.30 — Color Photographic Film, 35mm, for Color Photography
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 3.7% | HTSUS 3702.54.00.30 | Standard rate for this subheading |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Imposed under Section 301 of the Trade Act of 1974 for Chinese-origin goods |
| IEEPA Additional Duty (Emergency Economic Powers) | +10.0% | IEEPA: 9903.01.24 | Applies to goods from China/Hong Kong under national emergency powers |
| Total Effective Duty | 38.7% | Sum of all three | Applies to CIF value |
| De Minimis Threshold | ❌ Not applicable | Deny de minimis | Even if value is low, no exemption |
| Legal Pathway | IEEPA:9903.01.24 → USITC:9903.88.01 → HTSUS:3702.54.00.30 |
— | Must be cited in entry |
📌 Why 38.7%?
- 3.7% base = standard for 35mm color film
- +25% = Section 301 (China trade war tariffs)
- +10% = IEEPA (international emergency powers, targeting China)
- No exemptions — this is not a minor item; it's a high-risk, high-duty product
🎯 2. 3707.10.00.90 — Other Color Photographic Film (Not for Paper)
| Tax Component | Rate | Legal Basis | Notes |
|---|---|---|---|
| Base Duty | 3.0% | HTSUS 3707.10.00.90 | Slightly lower base rate |
| Section 301 (USITC) Additional Duty | +25.0% | USITC Footnote 9903.88.01 | Applies to all Chinese-origin films |
| IEEPA Additional Duty | +10.0% | IEEPA: 9903.01.24 | Same as above |
| Total Effective Duty | 38.0% | Sum of all three | Still very high |
| De Minimis | ❌ Not applicable | — | No relief even for small shipments |
| Legal Pathway | IEEPA:9903.01.24 → USITC:9903.88.01 → HTSUS:3707.10.00.90 |
— | Must be documented |
📌 Note: Although this code has a lower base rate (3.0%), the total tax is still 38.0% — only 0.7% lower than 3702.54.00.30
✅ Use this only if 3702.54.00.30 does not fit (e.g., film not explicitly 35mm)
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Delays & Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "35mm Portrait Color Film, for Color Photography" |
| ✅ Product Specifications Sheet | ✔️ | Include: film width (35mm), ISO speed, emulsion type, packaging |
| ✅ Product Photos (with label) | ✔️ | Show 35mm spool, brand name, "Color Film", "Portrait" if printed |
| ✅ Manufacturer’s Technical Data Sheet (TDS) | ✔️ | Proves it's not paper, not textile, not digital |
| ✅ Certificate of Origin (CO) | ✔️ | Must be China-origin to trigger 301/IEEPA duties |
| ✅ Packing List | ✔️ | Shows number of rolls, weight, CIF value per unit |
| ✅ Third-Party Test Report (if available) | ✔️ | FCC, RoHS, or ISO 10000 (photographic film standards) |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "35mm + Color + Photography = 3702.54.00.30"
🔥 "No paper, no textile → use 'Other' category"
🔥 "Portrait" is descriptive — not a code, but supports use case
🔥 "Don’t split" — never declare film as 'accessory' or 'packaging'
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| 35mm color film for portraits | 3702.54.00.30 |
3701.91.00.60 (less precise) |
| Film not 35mm, but color, for photography | 3707.10.00.90 |
3702.54.00.30 (wrong width) |
| Film labeled "Portrait" but no 35mm | 3707.10.00.90 |
3702.54.00.30 (invalid) |
| Film sold with camera case | Keep as one shipment | Split into "film" + "case" → each taxed at 38.7% → total 77.4% |
⚠️ DO NOT split — splitting increases total duty to 77.4% (double the tax)
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Film from Vietnam/Mexico | Apply for IEEPA exemption — may reduce duty to 0%–5% |
| Small sample shipment (e.g., 1 roll) | Still 38.7% — no de minimis relief |
| Film with mixed uses (portrait + landscape) | Use 3702.54.00.30 — primary use is portrait |
| Film with expired shelf life | May be rejected or subject to customs inspection — declare "expired" to avoid fraud claims |
🌍 Five, Global Customs Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3702.54.00.30 |
3.7% | +25% +10% = 38.7% | No de minimis |
| 🇨🇳 China | 3702.54.00.30 |
5% | 0% | No extra tariffs |
| 🇪🇺 European Union | 3702.54.00.30 |
0% | 0% | CE mark required |
| 🇦🇺 Australia | 3702.54.00.30 |
5% | 0% | RCM compliance |
| 🇯🇵 Japan | 3702.54.00.30 |
0% | 0% | PSE certification |
📌 Insight:
- Only the U.S. imposes 38.7% on Chinese-origin 35mm color film
- All other major markets are tariff-free or low-duty
- Consider shifting supply chain to Vietnam/Mexico to avoid 301/IEEPA
📌 Six, Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Declaring "35mm Portrait Color Film" as 3707.10.00.05
👉 Result: Wrong code — this is for color negative paper, not film → rejection or penalty
❌ Mistake 2: Splitting film + camera case into separate entries
👉 Result: Each taxed at 38.7% → total 77.4% → massive overpayment
❌ Mistake 3: Using "photographic film" without specifying "35mm"
👉 Result: Risk of being classified under 3707.10.00.90 → lower base rate, but same total → no gain
❌ Mistake 4: Not including "color" in description
👉 Result: Could be misclassified as black & white → lower base duty but same 301/IEEPA → still 38.7%
✅ Correct Declaration Example:
"35mm Color Photographic Film, for Portrait Photography, 120 exposures, ISO 400, in 10-roll carton, Brand: XYZ, China Origin"
🎯 Seven, Final Verdict: How to Win the Customs Game
✅ Use
3702.54.00.30— it's the most precise and legally sound
✅ Pay 38.7% — but only if origin is China
✅ Never split — avoid double duty
✅ Use Vietnam/Mexico origin to avoid 301/IEEPA
✅ Get pre-ruling (Advance Ruling) if importing large volumes
📣 Immediate Action Steps
📞 Contact a U.S.-licensed customs broker + provide:
- Product photos
- Technical specs
- Commercial invoice
- Origin certificate🚀 Apply for HS Code Pre-Ruling (Advance Ruling)
→ Get legal certainty before shipment
→ Avoid delays, penalties, or seizures
✨ Pro Tip:
If your 35mm Portrait Color Film is not from China, you may qualify for IEEPA exemption — reducing duty to 0%–5%.
✅ Change origin to Vietnam, Mexico, or Thailand → save thousands per shipment.
🎯 Bottom Line: Accurate Classification = Profit Protection
🔹 "35mm + Color + Photography" →
3702.54.00.30→ 38.7%
🔹 "Portrait" is supportive, not defining
🔹 No de minimis — even 1 roll is taxed
🔹 Splitting = disaster
🔹 Origin matters — China = 38.7%, Vietnam = 0–5%
💼 Your film’s success starts with the right HS Code.
🚀 Don’t gamble on classification — protect your margins with precision.
📌 Remember:
"One wrong code → 38.7% tax, 100% risk, 0% profit."
"One correct code → 38.7% tax, 0% risk, full control."
📣 Act Now:
📞 Get your HS Code pre-ruling today
📥 Download our free HS Code Checklist for Photographic Films
💼 Let your 35mm portrait film go global — legally, smoothly, profitably!
✨ Precision in Classification. Power in Compliance.
📦 Your film. Your future. Your customs win.
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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。