处理中...

Thinking...

AI is analyzing your product

60s

Color Film Movie Roll

CN → US
HS编码 关税税率 原产国 目的国 文档
3702310100 38.7% CN US 官方文档
3704000000 35.0% CN US 官方文档
3702520130 38.7% CN US 官方文档

商品图片

AI分析

🎞️ Color Film Movie Roll (Photographic Film)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: Do You Truly Understand "Color Film"?

Photographic film, specifically color movie rolls, is a photosensitive material used for capturing moving images. In international trade, it is classified based on its material state, chemical processing status, and physical characteristics (such as color type and width).

Key Distinction: * Unexposed Photographic Film (Raw Material): Rolls that have not yet been exposed or developed. This is the primary category for "Color Film Movie Rolls" before use. * Processed/Exposed Film: Film that has already been used. These are generally classified differently (e.g., waste or specific processed goods) and are not the focus of standard import HS codes for new inventory.

⚠️ Critical Classification Point:
- If the film is unexposed and matches the description of "color reversal film" (slide film) or general color negative film → It falls under Chapter 37 (Photographic or Cinematographic Goods).
- Specific subheadings depend on the color type (e.g., "Color Reversal" vs. "Color Negative") and physical format (width, perforations).
- Note: The provided data suggests two main potential classifications based on interpretation: 3704.00.00.00 (Other photographic plates and film, exposed but not developed) Wait, the data summary says "unexposed" for 3704? Let's re-read the data carefully.
- 3704.00.00.00: Summary says "Exposure not developed film" (likely meaning unexposed or raw stock in some contexts, but technically 3704 is usually exposed film in HS Nomenclature. However, the provided text explicitly links "unexposed" or "photographic carrier" to 3704.00.00.00 in the logic provided. We must follow the provided DATA strictly. The data says: "Match material (film) and form (carrier for photography)... consistent with exposure unexposed film classification." We will use the provided logic: 3704.00.00.00 is linked to "unexposed/photographic carrier" in this specific dataset context.
- 3702.52.01.30: Linked to "Color Reversal Film" (Color Slide).
- 3702.31.01.00: Linked to "Color" and "Film", inferred as sensitive medium, non-paper/non-textile.


📦 2. HS Code Classification Details (Based on Provided Data)

HS Code Product Description & Logic from Data Applicable Scenario Tax Rate (Total)
3704.00.00.00 Other Photographic Film, Exposed but Not Developed (Note: Provided data logic interprets this as "Photographic carrier/medium" matching the material form). General photographic film rolls, unexposed/raw stock where specific color/type doesn't fit 3702. 35.0%
3702.52.01.30 Photographic Film of Non-Perforated Picture Film, Width > 105mm, Color Reversal Specifically identified as "Color Reversal" (Slide Film). Matches "Color" usage and photosensitive material. 38.7%
3702.31.01.00 Photographic Film of Perforated Picture Film, Width > 35mm, Color Explicitly matches "Color" and "Film". Inferred as non-paper/non-textile photosensitive medium. 38.7%

🔍 Important Note from Data:
- The data explicitly links "Color" and "Film" to 3702.52.01.30 and 3702.31.01.00 with a 38.7% rate.
- It also links "Film" (material/form) to 3704.00.00.00 with a 35.0% rate.
- Discrepancy Alert: Standard HS Nomenclature usually puts unexposed film in 3702, and exposed but undeveloped in 3704. However, we must strictly follow the provided JSON data. The provided data states 3704.00.00.00 applies to "exposure unexposed film" (likely a translation nuance for "photographic medium"). We will present the rates exactly as provided in the DATA.


💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: 2025年11月10日起 (From Nov 10, 2025)

🎯 1. 3704.00.00.00 —— Photographic Film (Other)

Item Details
Base Tariff 0.0% (Ad Valorem)
Section 301 Surtax +25.0% (25% Additional Duty)
Section 122 Duty +10.0% (122 Clause Duty)
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Not Eligible (High tariff rates prevent de minimis clearance)
Legal Basis Path Base: 0%Surtax: 25%Clause 122: 10%

📌 Explanation:
- 0% Base: Standard MFN rate for this specific subheading.
- 25% Surtax: Applied under US Trade Act Section 301 against Chinese goods.
- 10% Clause 122 Duty: An additional duty imposed under Section 122 of the Trade Expansion Act of 1962 (often used for national security or balance of payments reasons).
- Total: 35%. This is a high-cost category for importers.


🎯 2. 3702.52.01.30 —— Color Reversal Film (Non-perforated, >105mm)

Item Details
Base Tariff 3.7%
Section 301 Surtax +25.0%
Section 122 Duty +10.0%
Total Tariff Rate 38.7%
Tax Calculation CIF Value × 38.7%
De Minimis Exemption Not Eligible
Legal Basis Path Base: 3.7%Surtax: 25%Clause 122: 10%

📌 Explanation:
- 3.7% Base: Reflects the base rate for specific color reversal films.
- 38.7% Total: Higher than 3704 due to the higher base rate, but the surtax structure is identical.
- Match Logic: Explicitly matched by the term "Color Reversal" (彩色反转片).


🎯 3. 3702.31.01.00 —— Color Photographic Film (Perforated, >35mm)

Item Details
Base Tariff 3.7%
Section 301 Surtax +25.0%
Section 122 Duty +10.0%
Total Tariff Rate 38.7%
Tax Calculation CIF Value × 38.7%
De Minimis Exemption Not Eligible
Legal Basis Path Base: 3.7%Surtax: 25%Clause 122: 10%

📌 Explanation:
- 3.7% Base: Standard base rate for other color photographic films.
- Match Logic: Matches "Color" (彩色) and "Film" (胶卷), inferred as a non-paper, photosensitive medium.
- Note: This rate is identical to 3702.52.01.30 despite different physical descriptions, due to identical base and surtax components in the provided data.


🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Documentation Checklist (Essential)

Document Required? Explanation
Product Specification Sheet ✔️ Must specify: Color Type (Negative/Reversal), Width, Perforation Type, Format (Roll/Sheet).
Material Composition Statement ✔️ Confirm it is photosensitive emulsion on a plastic/paper base, not textile or rubber.
Commercial Invoice ✔️ Clearly state "Unexposed Color Photographic Film Roll". Avoid vague terms like "Camera Accessories".
Packing List ✔️ Detail the number of rolls, weight, and dimensions.
HS Code Pre-Ruling (Optional but Recommended) ✔️ Given the high tariff rates (35-38.7%), securing a binding ruling can prevent disputes.

✅ 2. Declaration Strategy (Key Mantras)

🔥 "Clarify Color Type, Specify Width, Avoid Vague Terms!"

Situation Correct Declaration Incorrect Practice
Color Slide Film (Reversal) 3702.52.01.30 "Color Reversal Film" Declaring as generic "Film" → Risk of audit.
Color Negative Roll (Perforated) 3702.31.01.00 "Color Photographic Film" Using "Photo Paper" → Wrong code, penalties.
Generic Unexposed Film 3704.00.00.00 (Per provided data logic) Not declaring color → Misclassification risk.
Mixed Box (Reversal + Negative) Split declaration by HS Code Combining into one line → Valuation issues.

✅ 3. Special Considerations

Situation Handling Advice
Perforated vs. Non-Perforated Ensure the description matches the HS code. 3702.31 is typically perforated (movie film), 3702.52 is often non-perforated (large format). Mismatch leads to delays.
Width Specification HS codes in Chapter 37 are width-sensitive. Specify if >35mm or >105mm.
Shelf Life Film is perishable. Declare "Freshly Manufactured" to avoid quarantine or rejection due to expired emulsion.
High Tariff Impact With rates of 35-38.7%, cost-plus pricing must include these tariffs. Consider Section 301 Exclusions if applicable (check current USTR lists).

🌍 5. Global Market Comparison (2026 Snapshot)

Country/Region Recommended HS Code Approx. Tariff (CN Origin) Certification
🇺🇸 USA 3702.xxxx or 3704.xxxx 35.0% - 38.7% None specific, but high tariff.
🇨🇳 China 3702.52 / 3702.31 Low/Zero (MFN) CCC (if applicable for related gear).
🇪🇺 EU 3702.52 / 3702.31 0% (Many photographic goods are 0% in EU) CE (if related devices).
🇬🇧 UK 3702.52 / 3702.31 0% UKCA.

📌 Conclusion:
- The USA imposes significant tariffs (35-38.7%) on Chinese-origin photographic film due to Section 301 and Section 122 duties.
- EU/UK/China generally have much lower or zero base tariffs, making the US market significantly more expensive for this product.


📌 6. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring "Film" as "Camera Parts"
👉 Consequence: Wrong HS code (e.g., 9006), potential penalty for undervaluation or misclassification.

Error 2: Ignoring "Color Reversal" vs. "Negative"
👉 Consequence: Incorrect subheading (3702.52 vs 3702.31), leading to customs queries and delays.

Error 3: Assuming "De Minimis" Applies
👉 Consequence: 35%+ tariffs exceed the $800 de minimis threshold limits in many cases, or are explicitly excluded. Packages will be taxed fully.

Error 4: Missing "Perforated" Detail
👉 Consequence: 3702.31 is for perforated film. If you ship non-perforated, you may be directed to a different subheading, affecting duty.

Correct Declaration Example:

"Unexposed Color Reversal Photographic Film Roll, 35mm, Perforated, For Cinematography, Made in China"


🎯 7. Conclusion: Precise Classification Saves Money

🎯 Remember:

🔹 "Color & Film = Chapter 37"
🔹 "USA Tariff = 35% to 38.7% (High!)"
🔹 "Base + 25% + 10% = Total Cost"


📌 Pro Tip:
If your film is originating from Vietnam, Thailand, or Malaysia, you may be eligible for IEEPA or Section 301 exclusions, potentially reducing the tax burden.
Recommendation:
1. Confirm Origin Certificate (COO).
2. Apply for Advance Ruling if importing large volumes.
3. Check USTR Exclusion Lists for current valid exclusions for HS Code 3702 and 3704.


📣 Immediate Action:

📞 Consult a licensed customs broker.
📄 Provide detailed product specs (Width, Color Type, Perforation).
🚀 Avoid unexpected 38.7% duties by declaring accurately!


Professional customs clearance starts with precise classification!
💼 Every percentage point of tax matters!

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。

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。