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Color Photo Film Box

CN → US
HS编码 关税税率 原产国 目的国 文档
3923400010 40.3% CN US 官方文档
3923900080 38.0% CN US 官方文档
4202999000 55.0% 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 Photo Film Box (and Related Film Products)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Film & Containers
📌 I. Product Definition & Classification: What Exactly Are You Importing?

In international trade, "Color Photo Film Box" is a broad term that can refer to two distinct categories of goods: 1. The Container: The plastic or metal case/box used to store or package the film rolls. 2. The Content: The actual color photographic film itself (often mislabeled as "film box" by non-specialists).

⚠️ Critical Distinction Point: * If the item is an empty container (plastic/metal box for storage), it falls under Chapter 39 or 42. * If the item is photographic film (light-sensitive material), it falls under Chapter 37. * Misclassification Risk: Declaring film rolls as "film boxes" or vice versa leads to significant duty discrepancies and customs delays.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the valid classifications for products related to color photo film and its packaging:

HS Code Product Description Applicable Scenario Material/Form
3923.40.00.10 Film Canisters/Spools Specifically for photographic film rolls and canisters; enclosed devices Plastic inferred
3923.90.00.80 Film Containers/Packaging Containers/packaging for storing film; general plastic packaging supplies Plastic inferred
4202.99.90.00 General Film Containers Container-type items; broad category covering plastic or metal containers Plastic/Metal inferred
3704.00.00.00 Color Film (Generic) Photographic film in any form; matches material and form requirements for Chapter 37 Photographic Film
3702.52.01.30 Color Reversal Film Specific type of color photo film (slide film); photosensitive material Photosensitive Film

🔍 Key Reminder: * If you are importing empty boxes to store film, use 3923.40.00.10, 3923.90.00.80, or 4202.99.90.00. * If you are importing the film itself, you MUST use 3704.00.00.00 or 3702.52.01.30. * Do not declare film rolls as "boxes" to avoid higher duties; customs will inspect the physical goods.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: From November 10, 2025 (including subsequent imports)

🎯 1. 3923.40.00.10 — Film Canisters/Spools (Plastic)

Item Details
Base Tariff 5.3% (Ad Valorem)
Section 301 Additional Tariff +25.0%
122 Provision Tariff +10.0%
Total Tariff Rate 40.3%
Tax Calculation CIF Value × 40.3%
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301122 ProvisionUSITC:3923.40.00.10

📌 Explanation: * This code specifically targets the mechanical storage devices for film. * The base tariff is relatively low (5.3%), but the Section 301 and 122 surcharges push the total to 40.3%. * Ensure the product is indeed a canister/spool, not a general shipping box.


🎯 2. 3923.90.00.80 — Plastic Packaging for Film

Item Details
Base Tariff 3.0% (Ad Valorem)
Section 301 Additional Tariff +25.0%
122 Provision Tariff +10.0%
Total Tariff Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301122 ProvisionUSITC:3923.90.00.80

📌 Note: * This is the general category for plastic packaging articles not specified elsewhere. * Suitable if the "box" is a standard plastic package/container rather than a specialized canister. * Lowest duty among container options (38.0%), making it cost-effective for generic plastic film packaging.


🎯 3. 4202.99.90.00 — General Containers (Plastic/Metal)

Item Details
Base Tariff 20.0% (Ad Valorem)
Section 301 Additional Tariff +25.0%
122 Provision Tariff +10.0%
Total Tariff Rate 55.0%
Tax Calculation CIF Value × 55.0%
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301122 ProvisionUSITC:4202.99.90.00

📌 Warning: * This code covers articles of bedding and similar articles, including various containers. * With a 20% base tariff, the total burden is 55.0%, the highest among container options. * Avoid this code unless the item is a specific type of article covered by Chapter 42 (e.g., leather/fabric-bound cases). For plastic boxes, Chapter 39 is preferred.


🎯 4. 3704.00.00.00 — Color Photographic Film

Item Details
Base Tariff 0.0% (Ad Valorem)
Section 301 Additional Tariff +25.0%
122 Provision Tariff +10.0%
Total Tariff Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301122 ProvisionUSITC:3704.00.00.00

📌 Explanation: * This code is for any form of color photographic film. * Despite having 0% base tariff, the additional surcharges result in a 35.0% total rate. * Best option for importing the actual film, not the box.


🎯 5. 3702.52.01.30 — Color Reversal Film (Slide Film)

Item Details
Base Tariff 3.7% (Ad Valorem)
Section 301 Additional Tariff +25.0%
122 Provision Tariff +10.0%
Total Tariff Rate 38.7%
Tax Calculation CIF Value × 38.7%
De Minimis Exemption Not Eligible (deny_de_minimis)
Legal Basis Path Section 301122 ProvisionUSITC:3702.52.01.30

📌 Note: * Specific to color reversal film (slides), a subset of photographic film. * Total rate is 38.7%, slightly higher than generic color film (35.0%) due to the 3.7% base tariff. * Use only if the product is explicitly reversal/slide film.


🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Required Documentation Checklist

Document Mandatory? Description
Product Specification Sheet ✔️ Must clearly state if it is film (photosensitive) or container (plastic/metal).
Product Photos ✔️ Clear images of the item, including labels and any "light-sensitive" warnings.
Commercial Invoice ✔️ Accurate description: e.g., "Plastic Film Canisters" vs. "Color Photographic Film."
Packing List ✔️ Detail contents to avoid confusion between rolls and boxes.
MSDS/Chemical Info ✔️ Required if declaring film (Chapter 37) due to chemical components.
Origin Certificate ✔️ If claiming exemption or preferential treatment (though limited for CN origin).

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Know Your Material: Film is Chapter 37, Box is Chapter 39/42. Don't Mix!"

Scenario Correct Declaration HS Code Duty Common Mistake
Importing Empty Plastic Boxes for Film "Plastic Film Canisters" 3923.40.00.10 40.3% Declaring as film → Wrong chapter
Importing Generic Plastic Film Packaging "Plastic Packaging Articles" 3923.90.00.80 38.0% Over-declaring as specialized canisters
Importing Leather/Fabric Film Cases "Containers (Chapter 42)" 4202.99.90.00 55.0% Declaring as plastic → Audit risk
Importing Color Film Rolls "Color Photographic Film" 3704.00.00.00 35.0% Declaring as "boxes" to save duty → Fraud Risk
Importing Slide Film "Color Reversal Film" 3702.52.01.30 38.7% Generic declaration → May still apply but check specificity

✅ 3. Special Circumstances Handling

Situation Handling Advice
Mixed Shipment (Film + Boxes) Declare Separately. Film goes to Chapter 37, Boxes to Chapter 39/42. Do not lump them together.
OEM Custom Boxes Provide design files to prove if they are specialized canisters (3923.40.00.10) or general packaging (3923.90.00.80).
High-Value Fine Art Film Ensure proper valuation for CIF. High duties (35-55%) make accurate valuation critical.
Sample Imports Even samples are subject to de minimis limits. For CN origin, de minimis is denied for these codes.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (CN Origin) Certification Requirements Notes
🇺🇸 USA 3923.90.00.80 (Box) / 3704.00.00.00 (Film) 38.0% - 40.3% (Box)
35.0% (Film)
None specific for basic film/box High additional tariffs due to Section 301 & 122.
🇨🇳 China 3923.40.00.10 / 3704.00.00.00 5.3% - 0% (Base) CCC (if applicable) No Section 301/122 surcharges.
🇪🇺 EU 3923.29 (Box) / 3702 (Film) Varies (0-4%) CE/RoHS (for plastic additives) No major surcharges for film/boxes.
🇯🇵 Japan 3923.29 / 3702 0-5% PSE (if electronic components) Low tariffs, focus on safety standards.

📌 Conclusion: * The USA imposes the highest effective duties due to trade policy surcharges. * Film itself (Chapter 37) has a lower total duty (35-38.7%) compared to specialized plastic canisters (40.3%). * General plastic packaging (38.0%) is the most cost-effective for importers of empty containers.


📌 VI. Common Errors & Pitfalls Guide (Lessons Learned)

Mistake 1: Declaring Film Rolls as "Plastic Boxes" to avoid higher duties.
👉 Consequence: Customs inspection reveals photosensitive material. Rejection, fines, and back-taxes applied.

Mistake 2: Declaring Plastic Canisters as "General Packaging" without proof.
👉 Consequence: If audited as specialized canisters, duty may be adjusted, causing delays.

Mistake 3: Ignoring the 122 Provision Tariff (+10%).
👉 Consequence: Underestimating total landed cost by 10% on all HS codes listed.

Mistake 4: Using "Film Box" as the only description.
👉 Consequence: Ambiguity leads to customs classification discretion. Always specify "Empty Container" or "Photographic Film."

Correct Approach:

"Empty Plastic Film Canisters, for Photographic Use, Model XYZ" OR
"Kodak Portra 400 Color Reversal Film, 35mm, Box of 10"


🎯 VII. Conclusion: Professional Declaration, Cost Efficiency!

🎯 Key Takeaway:

🔹 "Film is Chapter 37, Box is Chapter 39. Know the difference!"
🔹 "Empty Boxes: 38-40%. Film: 35-38%. Plan accordingly!"


📌 Tips: * If your products are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions, reducing duties significantly. * Consider applying for an Advance Ruling (Pre-classification) from US Customs if you are unsure whether your item is a "canister" or "general packaging."


📣 Immediate Action:

📞 Contact a licensed customs broker + Provide product images + Apply for HS Code Pre-classification
🚀 Ensure smooth clearance, accurate cost calculation, and profit maximization!


Professional Clearance Starts with Accurate Classification!
💼 Every percentage point in duty affects your bottom line!

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。