Color Photo Quick Print Film Waterproof
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3706106090 | 35.0% | CN | US | 官方文档 |
| 3706900060 | 35.0% | CN | US | 官方文档 |
| 3704000000 | 35.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 4810141140 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Color Photo Quick Print Film (Waterproof)
HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Print Film"?
"Color Photo Quick Print Film" refers to photosensitive materials used for rapid photographic reproduction or printing. In international trade, its classification depends heavily on its physical form (Roll vs. Sheet/Film) and specific function. The "Waterproof" attribute usually refers to the chemical coating or substrate durability, which is an inherent characteristic of modern photosensitive materials but does not change the core classification from "Photochemical" to "Plastic" unless it is strictly packaging.
⚠️ Key Distinction Point:
- If it is a continuous roll or cut sheet of photosensitive emulsion (used to produce images) → Classified under Chapter 37 (Photographic Goods).
- If it is a non-photosensitive plastic sleeve/bag containing film → Classified under Chapter 39 (Plastics/Packaging).
- If it is coated paper rather than film/emulsion → Classified under Chapter 48 (Paper).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
3706.10.60.90 |
Color photographic sensitized motion picture film and other sensitized film in the form of plates or sheets, other than photographic paper, paperboard, or textiles; Other | Quick print films, sheet-based printing consumables | 🎞️ Photosensitive Material (Emulsion-based) |
3706.90.00.60 |
Other sensitized unexposed film, in the form of plates or sheets | Other types of photographic film consumables not specifically listed | 🎞️ Photosensitive Material (Printing consumables) |
3704.00.00.00 |
Exposed photographic plates, film, and other sensitized materials, other than audio or video recording media | Waterproof color film rolls (if exposed/processed) or specific roll formats | 🎞️ Photosensitive Material (Roll Form) |
3923.90.00.80 |
Articles for the conveyance or packing of goods, of plastics; Other | Packaging for film (e.g., waterproof plastic sleeves/bags for storage) | 📦 Plastic Packaging (Non-photosensitive) |
4810.14.11.40 |
Coated paper and paperboard, unprinted, in rolls or sheets; Other coated paper with no other coating | Waterproof color photo paper (if it is paper-based, not emulsion film) | 📄 Coated Paper (Paper substrate) |
🔍 Critical Reminder:
- Photosensitive vs. Packaging: If the product is the image-bearing material itself, it must go to Chapter 37 (3706or3704). Do NOT classify it as plastic packaging (3923) just because it is waterproof. - Film vs. Paper: If the product is a "Quick Print" material that uses chemical emulsion, it is Chapter 37. If it is a high-gloss coated paper for inkjet printing, it is Chapter 48. The data suggests "Film" (Mo), so Chapter 37 is primary.
💰 Part 3: 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges & Policy Additions)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3706.10.60.90 & 3706.90.00.60 – Color Film/Sheet Consumables
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (Due to USITC Footnote / Trade Remedy Measures) |
| Section 122 Tariff | +10.0% (Specific Trade Action/Policy Surcharge) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (High combined rate usually excludes small packages from duty-free thresholds) |
| Legal Basis Path | USITC:3706.10.60.90 → Section 301: +25% → Section 122: +10% |
📌 Explanation:
- "Base Tariff 0%": Standard MFN rate for many photographic films is low or zero. - "301 Tariff 25%": This is the significant additional duty imposed on Chinese-origin goods under the US Trade Act of 1974, Section 301. - "Section 122 Tariff 10%": Specific additional levy applied to certain Chinese imports. - Total 35%: This is a high-cost threshold. Importers must calculate this into their landed cost immediately.
🎯 2. 3704.00.00.00 – Color Film Roll (Exposed/Other Formats)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Note:
- Same tariff structure as3706. The form (Roll vs. Sheet) does not reduce the tariff burden for Chinese origin.
🎯 3. 3923.90.00.80 – Plastic Packaging for Film (Mistaken Classification Risk)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Warning:
- If you mistakenly classify the film itself as "Plastic Packing" (3923), the tax is actually higher (38%) than the correct photochemical classification (35%). - Furthermore, misclassification can lead to penalties, delays, and seizure. Always classify the functional good (Photo Film), not the packaging.
🎯 4. 4810.14.11.40 – Waterproof Color Photo Paper (If Paper-Based)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Note:
- If the product is "Photo Paper" (coated paper) rather than "Film" (emulsion), it falls here. The rate is the same (35%), so the strategic choice depends on accurate product description, not tax saving.
🛠️ Part 4: Customs Clearance Practical Advice (Combat Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: "Photosensitive," "Emulsion Type," "Waterproof Coating," "Form: Roll/Sheet." |
| ✅ Product Photos | ✔️ | Clear images of the emulsion side, packaging, and label. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Color Photographic Film, Waterproof, Unexposed." Avoid vague terms like "Plastic Sheet." |
| ✅ Certificate of Origin | ✔️ | For determining Section 301/122 applicability. |
| ✅ Packaging List | ✔️ | Detail inner/outer packaging to distinguish product from packaging. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Photosensitive First, Plastic Second; Name Precisely, Tax Avoids Stress!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Photosensitive Film (Waterproof) | HS: 3706.10.60.90Description: "Color Quick Print Photo Film, Waterproof Emulsion" |
❌ Describe as "Plastic Film" → Risk of 3923 (38%) + Penalty |
| Photo Paper (Waterproof) | HS: 4810.14.11.40Description: "Waterproof Coated Photo Paper, Non-Barium" |
❌ Describe as "Photographic Film" → Misclassification |
| Film in Plastic Bag | Declare Film as main item. Bag is incidental. | ❌ Declare Bag as main item → Wrong HS Code |
✅ 3. Special Handling for "Waterproof" Feature
| Feature | Handling Advice |
|---|---|
| Waterproof Coating | Do not classify as "Plastic Products" (Chapter 39). The waterproofing is part of the photosensitive emulsion or substrate for photography. It remains in Chapter 37 or 48. |
| Packaging | If the product is sold in a waterproof packaging sleeve, ensure the invoice distinguishes the value of the film vs. the packaging. The film is the dutiable good. |
| Exposure Status | Ensure "Unexposed" is clearly stated. If "Exposed," it may fall under 3704.00.00.00, but tax rate remains 35%. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3706.10.60.90 |
35.0% (25% + 10% + 0%) | FDA (if applicable), No special photo certs | High tariff due to 301/122. |
| 🇨🇳 China | 3706.10.60.90 |
Varies (usually 5-10%) | N/A | Domestic trade. |
| 🇪🇺 EU | 3706.10 |
0% - 4% | CE (if electrical, else N/A) | Low tariff, high compliance check. |
| 🇬🇧 UK | 3706.10 |
0% - 4% | UKCA | Post-Brexit rules. |
📌 Conclusion:
- The USA is the most challenging market due to the 35% total tariff.
- There is no significant tariff advantage between classifying as3706(35%) or3923(38%), so accuracy is the only goal to avoid penalties.
📌 Part 6: Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Classifying "Waterproof Photo Film" as "Plastic Film" (3920 or 3923)
👉 Consequence: Misclassification. Customs will reclassify to 3706 and assess back taxes + penalties. Plus, 3923 is actually more expensive (38% vs 35%).
❌ Error 2: Failing to declare "Photosensitive"
👉 Consequence: If declared as "Plastic Sheet," it may be flagged for inspection. If found to be photosensitive, it triggers Chapter 37 rules.
❌ Error 3: Ignoring Section 122 Tariff (10%)
👉 Consequence: Many importers only account for 301 (25%). The total is 35%. Underestimating cost by 10% hurts profit margins significantly.
❌ Error 4: Confusing "Photo Paper" with "Photo Film"
👉 Consequence: 4810 vs 3706. While both are 35%, the description must match. "Paper" cannot be declared as "Film."
✅ Correct Practice:
"Color Unexposed Photographic Film, Waterproof Emulsion, Roll/Sheet Format, HS 3706.10.60.90"
🎯 Part 7: Conclusion: Precise Classification, Profit Protection!
🎯 Remember the Mantra:
🔹 "Waterproof is a Feature, Not a Category!"
🔹 "Photosensitive = Chapter 37 (35%); Plastic = Chapter 39 (38%) + Risk!"
🔹 "301 + 122 = 35% Total. Plan Your Pricing Accordingly."
📌 Pro Tip:
If your product is packaged in waterproof material, ensure the primary purpose of the item being imported is photographic reproduction. The packaging is incidental.
Consider applying for a Binding Tariff Information (BTI) or Advance Ruling if you have large volumes, to lock in the 3706 classification and mitigate audit risks.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📸 Provide high-res photos of the product and packaging.
📄 Ensure invoices clearly state "Photographic Film" and not "Plastic Sheet."
🚀 Accurate Classification Saves Money and Prevents Delays!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every 1% of Tariff Savings is Pure Profit!
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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。