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 301 → 122 Provision → USITC: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 301 → 122 Provision → USITC: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 301 → 122 Provision → USITC: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 301 → 122 Provision → USITC: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 301 → 122 Provision → USITC: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!
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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。