Color Film Low Resolution
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 |
| 3702310100 | 38.7% | CN | US | 官方文档 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
| 3702520160 | 38.7% | CN | US | 官方文档 |
| 3702320160 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Color Film Low Resolution (Colored Low Contrast/Grain Films)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition & Classification: Do You Really Understand "Color Film"?
Color Film is a photosensitive recording medium used for capturing images, primarily in photography, cinematography, and industrial inspection. In international trade, the classification depends heavily on: 1. State: Whether it is unexposed (raw) or exposed (used). 2. Format: Film strips, rolls, or sheets. 3. Material Base: Cellulose nitrate, cellulose acetate, or polyester. 4. Sensitivity: ISO speed (Low sensitivity vs. High sensitivity).
⚠️ Key Distinction Point:
- Unexposed Raw Film: Classified under Chapter 37 (Photographic/Chemical Goods). Specific codes depend on format and sensitivity. - Exposed Film: Classified differently if used for specific purposes (e.g., X-ray, medical, or data storage), but generally remains in Chapter 37 if for photographic purposes.
📦 II. HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided <DATA> context. They cover Colored Low Contrast Film Rolls and Low Sensitivity Films.
| HS Code | Product Description | Key Attributes | Tax Rate |
|---|---|---|---|
3701.99.60.60 |
Colored Low Contrast Film Roll | Unexposed, non-paper/non-textile photosensitive material | 35.0% |
3702.31.01.00 |
Colored Low Contrast Film Roll | Exposure Status: Exposed film rolls; For color photography | 38.7% |
3701.91.00.60 |
Colored Low Contrast Film Roll | Unexposed, For color photography, Non-paper/non-textile photosensitive format | 38.7% |
3702.52.01.60 |
Colored Low Contrast Film Roll | Unexposed, For color use, Non-paper/cardboard/textile photosensitive film | 38.7% |
3702.32.01.60 |
Low Sensitivity Film | Unexposed, Perforated/Perforation-free? (Note: Text says "No hole film roll"), Contains Halogen Silver Latex, Low Sensitivity Attribute | 38.7% |
🔍 Important Note on "Low Resolution" vs. "Low Sensitivity/Contrast": The term "Low Resolution" in user input likely refers to Low Sensitivity (Low ISO) or Low Contrast film, which is a specific technical category in photographic goods. The provided data explicitly categorizes these under 3701 (Unexposed) and 3702 (Exposed/Other).
💰 III. 2024-2025 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Post-2018 Trade War Measures)
🎯 1. 3701.99.60.60 —— Colored Low Contrast Film Roll (Unexposed)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (Deny de minimis) |
| Legal Basis | Section 301: 25% + Section 122: 10% |
📌 Explanation:
- Base Tariff 0%: Unexposed photographic goods often have low base tariffs. - Section 301 (25%): Standard retaliatory tariff on Chinese goods. - Section 122 (10%): Additional tariff on certain imported goods. - Total 35%: High effective tax rate. Must be factored into cost.
🎯 2. 3702.31.01.00 —— Exposed Color Photography Film Roll
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301: 25% + Section 122: 10% |
📌 Explanation:
- Base Tariff 3.7%: Higher base due to "exposed film" status. - Total 38.7%: Even higher than unexposed film in some cases. - Critical: Exposed film is treated as a finished photographic product, not raw material.
🎯 3. 3701.91.00.60 & 3702.52.01.60 —— Other Color Film Variants
| Item | Content |
|---|---|
| Base Tariff | 3.7% (for 3701.91) / 3.7% (for 3702.52) |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Explanation:
- These codes cover specific formats (e.g., non-paper base, specific sensitivity). - The tax structure is identical: 3.7% Base + 25% + 10% = 38.7%. - Caution: Misclassifying "Non-paper" as "Paper-based" could lead to different base rates, but surcharges remain.
🎯 4. 3702.32.01.60 —— Low Sensitivity Film (Halogen Silver Latex)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301: 25% + Section 122: 10% |
📌 Explanation:
- Low Sensitivity: Often used for industrial, scientific, or high-quality professional photography. - Halogen Silver Latex: Confirms it is true photographic film, not digital or thermal. - Total 38.7%: Same as other exposed/color film categories.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Must Have)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: ISO speed, width, length, material (cellulose/polyester), halogen silver content. |
| ✅ HS Code Pre-Ruling | ✔️ | Recommended due to high tariff variance. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Colored Low Contrast Film Roll, Unexposed/Exposed, for Photography." |
| ✅ Packing List | ✔️ | Detail number of rolls, weight, and dimensions. |
| ✅ Certificate of Origin | ✔️ | To confirm China origin (subject to 35%-38.7% tariffs). |
| ✅ Safety Data Sheet (SDS) | ✔️ | For chemical components (halogen silver, latex). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Unexposed vs. Exposed, Base Rate Matters! 0% Base + 35% = 35%, 3.7% Base + 35% = 38.7%"
| Scenario | Correct HS Code | Error Consequence |
|---|---|---|
| Unexposed Raw Film | 3701.99.60.60 (0% Base) |
If misdeclared as exposed → 3.7% Base + 35% = 38.7% (Overpaid) |
| Exposed Film Roll | 3702.31.01.00 (3.7% Base) |
If misdeclared as unexposed → 0% Base + 35% = 35% (Underpaid → Penalty!) |
| Low Sensitivity | 3702.32.01.60 |
If declared as "High Sensitivity" → May require different sub-code, same tax rate but risk of rejection. |
| Non-Photographic Use | Not Applicable | If used for industrial X-ray or data, may fall under Chapter 90 → Different Tax Rate! |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer order + design specs. Avoid generic "Film" description. |
| Mixed Shipments | Do NOT mix exposed and unexposed film in one HS code. Declare separately. |
| Industrial vs. Consumer | If film is for industrial inspection (not photography), argue for Chapter 90 exclusion, but this is risky and requires strong technical proof. |
| De Minimis (Section 321) | ❌ Not Eligible. Film rolls are explicitly denied de minimis exemption due to high tariffs and regulatory scrutiny. |
🌍 V. Global Market Comparison (2024-2025)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3701.99.60.60 / 3702.31.01.00 |
35.0% - 38.7% | No specific cert, but SDS required | Highest Tariff due to 301/122 clauses. |
| 🇨🇳 China | 3701.99.60.60 / 3702.31.01.00 |
3.7% - 6% | None | Low base rate, no surcharges. |
| 🇪🇺 EU | 3701.99.60.60 / 3702.31.01.00 |
6.5% | CE (if packaging claims) | No Section 301/122 surcharges. |
| 🇬🇧 UK | 3701.99.60.60 / 3702.31.01.00 |
6.5% | None | Post-Brexit, aligned with EU rates. |
| 🇯🇵 Japan | 3701.99.60.60 / 3702.31.01.00 |
6.0% | None | No surcharges. |
📌 Conclusion:
- USA is the only market with punitive surcharges (35%-38.7%).
- Cost Impact: For a $10,000 shipment, US tariffs will be $3,500-$3,870, vs. $600-$650 in EU/UK.
- Recommendation: If targeting US, consider supply chain diversification (e.g., sourcing from Vietnam/Malaysia) to avoid China-origin surcharges, if possible.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Exposed Film as Unexposed Film to save 3.7% base tax.
👉 Consequence: Customs inspection will detect exposure → Penalty + Back Taxes + Potential Fraud Investigation.
❌ Mistake 2: Ignoring Section 122 (10%) in cost calculation.
👉 Consequence: Underestimating landed cost by 10% → Profit Margin Erosion.
❌ Mistake 3: Using vague terms like "Color Film" without specifying Sensitivity (ISO) or Format.
👉 Consequence: Customs may classify under highest general rate → Higher Tax.
✅ Correct Practice:
"Colored Low Contrast Film Roll, Unexposed, Polyester Base, 50mm Width, Low Sensitivity (ISO 100), for Professional Photography, HS Code: 3701.99.60.60"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Unexposed: 35%, Exposed: 38.7%!"
🔹 "Check Base Rate First, Then Add 35%!"
🔹 "De Minimis? NO! Pre-Ruling? YES!"
📌 Pro Tip:
If your film is exposed and used for medical or industrial X-ray, it may qualify for a different HS Code (e.g., 9022.xx) with lower tariffs. Do not assume all film is 3702.xx.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Spec Sheet + Apply for HS Code Pre-Ruling
🚀 Ensure Your Landed Cost Includes 35%-38.7% Tariff!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Matters in the Photo Industry!
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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。