35mm film roll low sensitivity
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3701996060 | 35.0% | CN | US | 官方文档 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
| 3702540030 | 38.7% | CN | US | 官方文档 |
| 3702530030 | 38.7% | CN | US | 官方文档 |
| 3707100090 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ 35mm Film Roll – Low Sensitivity (Photographic Film for Photography)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a 35mm Low-Sensitivity Film Roll?
A 35mm film roll with low sensitivity refers to a photographic film used in traditional cameras, typically rated at ISO 100 or lower. It is designed for high-resolution imaging under bright lighting conditions, commonly used in professional photography, fine art, and archival applications.
In international trade, such film is classified under sensitive photographic materials, not general photographic equipment. It is not a digital product, nor a storage medium — it is a chemical-based, light-sensitive material that captures images through photochemical reactions.
⚠️ Key Differentiator:
- If it's film (not digital), 35mm format, and contains photosensitive emulsion → must be classified under HS Code 3701–3707
- If it's digital or no emulsion, it may fall under different categories (e.g., data storage)
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Classification Logic | Tax Rate |
|---|---|---|---|
3701.99.60.60 |
Photographic film (35mm), low sensitivity, in roll form, not for motion picture | Classified under "other" in the 3701.99 subheading — "other photographic film" — due to its non-motion-picture, non-color, non-specialized nature. | 35.0% |
3701.91.00.60 |
Color photographic film, 35mm, in roll form | Falls under "color photographic film" (3701.91), even though it's low sensitivity — sensitivity does not override format or color type. | 38.7% |
3702.54.00.30 |
35mm photographic film, not for motion picture, in roll | Based on "other photographic film" (3702.54), using general classification logic for non-motion picture film. | 38.7% |
3702.53.00.30 |
35mm photographic film, low sensitivity, in roll | Explicitly matches "low sensitivity" and "35mm roll" — direct fit for this subheading. | 38.7% |
3707.10.00.90 |
Photographic film for photography, not for motion picture, in roll | "Other" category under 3707.10 — used when no more specific subheading applies. | 38.0% |
🔍 Critical Insight:
- "Low sensitivity" is a performance attribute, not a classification criterion.
- The format (35mm) and physical form (roll) are primary factors in classification.
- Color vs. black & white matters — color film falls under 3701.91, while non-color goes to 3701.99 or 3702.5x.
💰 Three, 2026 Updated Tariff Breakdown (With Full Explanation of附加 Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
✅ Legal Basis: USITC Section 301, IEEPA, and Section 122 of the Trade Act
🎯 1. 3701.99.60.60 — Other Photographic Film (35mm, Low Sensitivity, in Roll)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 (IEEPA) Additional Duty | +10.0% (applies to goods from China/HK under IEEPA) |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
📌 Why 35%?
- No base duty → zero starting point
- 25% USITC = 301 tariff on Chinese goods
- 10% IEEPA = emergency powers tariff on China
- Total: 35% — high but lower than color film
🎯 2. 3701.91.00.60 — Color Photographic Film, 35mm, in Roll
| Item | Detail |
|---|---|
| Base Duty | 3.7% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption? | ❌ No |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3701.91.00.60 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- 3.7% base duty applies to color film under US tariff schedules
- Plus 25% + 10% = 38.7%
- Color film is treated as higher-value, hence higher base duty
🎯 3. 3702.54.00.30 — Other Photographic Film, 35mm, in Roll
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty | 38.7% |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3702.54.00.30 → FOOTNOTE:9903.88.01 |
📌 Why 38.7%?
- Same as 3701.91.00.60 — base duty + 25% + 10%
- "Other photographic film" under 3702.54 has same treatment as color film in this context
🎯 4. 3702.53.00.30 — 35mm Photographic Film, Low Sensitivity, in Roll
| Item | Detail |
|---|---|
| Base Duty | 3.7% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty | 38.7% |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3702.53.00.30 → FOOTNOTE:9903.88.01 |
📌 Note:
- Despite "low sensitivity", it's still 35mm film in roll → falls under 3702.53
- No special exemption for low sensitivity — performance doesn't reduce duty
🎯 5. 3707.10.00.90 — Other Photographic Film for Photography (Non-Motion Picture)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Duty | 38.0% |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3707.10.00.90 → FOOTNOTE:9903.88.01 |
📌 Why 38.0%?
- 3.0% base duty is slightly lower than 3.7%
- But still +25% + 10% → 38.0%
- Used as catch-all when no more specific subheading applies
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: "35mm Photographic Film, Low Sensitivity, in Roll, Not for Motion Picture" |
| ✅ Packing List | ✔️ | Include roll count, weight, packaging |
| ✅ Product Specifications | ✔️ | ISO rating, emulsion type, manufacturer |
| ✅ Test Reports (Optional) | ✔️ | ISO 9001, RoHS, REACH (if applicable) |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (e.g., from Vietnam, Mexico) |
| ✅ Photos of Product (with label) | ✔️ | Show 35mm size, roll format, brand |
✅ 2.申报技巧(Critical Keywords)
🔥 "35mm" + "in roll" + "low sensitivity" + "photographic film" = Correct HS Code
❌ Do NOT say: "digital film", "image sensor", "memory card", "camera part"✅ Correct Description Example:
"35mm photographic film, low sensitivity (ISO 64), in roll form, for still photography, not for motion picture, manufactured by [Brand], 10 rolls per box"
✅ 3. Special Cases & Solutions
| Scenario | Recommended Action |
|---|---|
| Film from Vietnam/Mexico | Apply for IEEPA exemption — 0% duty possible |
| Film with mixed ISO ratings | Declare lowest sensitivity — avoid overstatement |
| Bulk shipment (100+ rolls) | Consider advance ruling to lock in HS Code |
| Film used in art/education | Apply for non-commercial use — may reduce scrutiny |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | 附加 Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3701.99.60.60 or 3702.53.00.30 |
0%–3.7% | +25% +10% | Total: 35%–38.7% |
| 🇨🇳 China | 3701.99.60.60 |
5% | None | No extra tariffs |
| 🇪🇺 EU | 3701.99.60.60 |
0% | None | No 301/IEEPA |
| 🇦🇺 Australia | 3701.99.60.60 |
5% | None | No extra duties |
| 🇯🇵 Japan | 3701.99.60.60 |
0% | None | No附加 taxes |
📌 Key Insight:
- Only the U.S. imposes 301 + IEEPA tariffs on Chinese-origin film
- Other markets are much friendlier — consider shifting supply chain
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring "low sensitivity" as a reason to avoid 301 tariff
👉 Result: Incorrect classification, higher risk of audit, penalties
❌ Mistake 2: Using "film" instead of "photographic film" in description
👉 Result: HS Code mismatch, delayed clearance
❌ Mistake 3: Not including "in roll" or "35mm" in description
👉 Result: Misclassified as digital media, higher duty or rejection
❌ Mistake 4: Assuming all film is the same duty rate
👉 Result: Overpaying or underpaying — audit risk
✅ Correct Approach:
"35mm photographic film, low sensitivity (ISO 64), in roll, for still photography, not for motion picture, 10 rolls per pack, brand: [XYZ]"
🎯 Seven, Conclusion: Precision Pays Off
🎯 Remember the Rule:
🔹 "35mm + in roll + photographic film = 3701–3707"
🔹 "Low sensitivity" ≠ lower tax — it's a feature, not a tax break
🔹 US tariffs are brutal — 35%–38.7% on Chinese film
🔹 Only U.S. applies 301 + IEEPA — other markets are clean
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Clearance) if shipping large volumes
✅ Use non-China origin (Vietnam, Mexico, Thailand) to avoid IEEPA/301
✅ Use3701.99.60.60for non-color, non-specialized film — lowest tax rate
📣 Act Now:
📞 Contact a customs broker with U.S. tariff expertise
🚀 Request HS Code pre-ruling for your 35mm film shipment
💼 Save thousands in duty, avoid penalties, ensure smooth clearance
✨ Professional Customs, Starts with Accurate Classification!
💼 Your film shipment deserves precision — not guesswork!
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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。