Color Positive Film (Negative Film)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3701910060 | 38.7% | CN | US | 官方文档 |
| 3701910030 | 38.7% | CN | US | 官方文档 |
| 3702310100 | 38.7% | CN | US | 官方文档 |
| 3702540060 | 38.7% | CN | US | 官方文档 |
| 3707100005 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Color Positive & Negative Film (Photographic Emulsions & Plates)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Color Film"?
Color Film, in the context of international trade, refers to light-sensitive materials used for capturing photographic images. It is critical to distinguish between Unexposed (Raw Materials) and Exposed/Processed (Intermediate Goods), as well as between Rolls and Plates. In the provided <DATA>, all items fall under Chapter 37 (Photographic or Cinematographic Goods), specifically targeting materials other than paper, textile, or plastic base where specified.
Key Distinctions:
* Unexposed vs. Exposed: Unexposed film is raw material. Exposed film is light-sensitive material that has been exposed to an image but not yet developed (or developed but fixed).
* Rolls vs. Plates: Rolls are wound film; plates are rigid flat sheets.
* Base Material: The tariff rates in <DATA> explicitly mention "Non-paper, non-textile" bases, implying plastic or other synthetic bases.
⚠️ Critical Distinction Point:
- If the item is Unexposed and in Roll form:归入3702series.
- If the item is Unexposed and in Plate form:归入3701series.
- If the item is Exposed (Unprocessed/Developed):归入3702or3701subheadings depending on form.
- If it is an Emulsion applied to paper:归入3707.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Mapping)
Based strictly on the provided <DATA>, here is the breakdown for Color Positive/Negative Film:
| HS Code | Product Description (Summary) | Total Tax Rate | Key Characteristics |
|---|---|---|---|
3701.91.00.60 |
Color Negative Film, for color photography, material is light-sensitive film other than paper/textile. | 38.7% | Unexposed, Plate/Sheet form, Color Negative. |
3701.91.00.30 |
Color Photography Light-Sensitive Unexposed Flat Photographic Plates, form is "Other". | 38.7% | Unexposed, Flat/Plate form, Other types. |
3702.31.01.00 |
Color Photography Light-Sensitive Unexposed Film, material is non-paper, non-textile. | 38.7% | Unexposed, Roll form (implied by 3702), Color. |
3702.54.00.60 |
Exposed Film Roll, material is non-paper, cardboard, or textile. | 38.7% | Exposed (but not necessarily processed/fixed), Roll form. |
3707.10.00.05 |
Sensitized Emulsion applied for Color Negative Photographic Paper. | 38.0% | Emulsion/Liquid/Paste form for paper base. |
🔍 Key Reminder:
- All items in3701and3702with Non-paper/Non-textile bases carry a 38.7% total tax rate. - Items on Paper base (Emulsion in3707) carry a 38.0% total tax rate. - There is no distinction in the total tax rate between Exposed (3702.54) and Unexposed (3702.31) in this specific dataset for the given HS codes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates applied to imports from China
🎯 1. 3701.91.00.60 & 3701.91.00.30 & 3702.31.01.00 & 3702.54.00.60
(Color Negative/Positive Film, Plates, Rolls, Exposed/Unexposed)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 3.7% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Standard US China Tariff) |
| Section 122 Tariff | +10.0% (Specific policy add-on noted in data) |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable (High tariff rates usually negate de minimis benefits for commercial imports; also, Section 301/122 often block this) |
| Legal Basis Path | HTSUS:3701.91.00 / 3702.31.01 / 3702.54.00 → Section 301: 9903.01.25 → Section 122: Specific Clause |
📌 Explanation:
- The 3.7% is the standard Most Favored Nation (MFN) rate for photographic goods.
- The 25% is the Section 301 tariff, a major trade war levy on Chinese goods.
- The 10% is labeled as "Section 122 Tariff" in the data, likely referring to specific enforcement or additional duties under trade act provisions.
- Total 38.7% is a very high effective rate, significantly impacting margin.
🎯 2. 3707.10.00.05
(Sensitized Emulsion for Color Negative Photographic Paper)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 3.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3707.10.00 → Section 301: 9903.01.25 → Section 122: Specific Clause |
📌 Note:
- The base rate is slightly lower (3.0% vs 3.7%) because it is an emulsion/paper-based product, not the film substrate itself.
- However, the total rate (38.0%) is still prohibitively high.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Required Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Base material (Plastic/Paper/Textile?), Emulsion type, Sensitivity (ISO). |
| ✅ Technical Data Sheet (TDS) | ✔️ | Differentiate between Unexposed and Exposed. |
| ✅ Photos of Product & Label | ✔️ | Clear view of HS Code indication if present, brand, and warning labels. |
| ✅ Commercial Invoice | ✔️ | Must describe as "Color Photographic Film (Unexposed/Exposed)" – DO NOT use vague terms like "Camera Accessories". |
| ✅ Packing List | ✔️ | Detail weight, volume, and number of rolls/plates. |
| ✅ Certificate of Origin | ✔️ | Crucial for confirming China origin for Section 301/122 calculation. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Be Precise! Unexposed vs. Exposed, Roll vs. Plate, Paper vs. Plastic!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Unexposed Color Negative Roll | 3702.31.01.00 - Color negative film, unexposed, non-paper base |
"Camera Film" (Too vague) |
| Unexposed Color Plate | 3701.91.00.60 - Color negative plate, unexposed |
"Photographic Plate" (Missing detail) |
| Exposed Roll (Not yet processed) | 3702.54.00.60 - Exposed film roll, non-paper base |
"Developed Photo" (Wrong stage) |
| Emulsion for Paper | 3707.10.00.05 - Sensitized emulsion for photographic paper |
"Paint" or "Chemical" (Wrong chapter) |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Do not mix 3701 (Plates) and 3702 (Rolls) in one line item. Split them correctly to avoid misclassification. |
| Non-China Origin | If the film is made in Vietnam, Malaysia, or Mexico, the Section 301 (25%) and Section 122 (10%) surcharges DO NOT APPLY. Tax may drop to MFN rate (~3.7-5%). Prove Origin! |
| De Minimis (Section 321) | Generally, Section 301 tariffs do not apply to de minimis imports under current CBP enforcement for certain items, but high-value film rolls may be scrutinized. Check latest CBP rulings. |
| Environmental Regulations | Photographic chemicals may trigger EPA/DoT regulations for hazardous materials. Ensure proper labeling for transport. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.31.01.00 etc. |
38.7% (US/China) | FDA (if medical), DoT | High tariff due to Section 301/122. |
| 🇨🇳 China | 3702.31.01.00 |
3.7% - 6% | N/A | No Section 301. |
| 🇪🇺 EU | 3702.31.00.00 |
0% | CE (if applicable) | No additional surcharges. |
| 🇬🇧 UK | 3702.31.00.00 |
0% | UKCA | Post-Brexit alignment. |
| 🇯🇵 Japan | 3702.31.00.00 |
5.9% | PSE (if electronic) | No high surcharges. |
📌 Conclusion:
- USA is the most expensive market for Chinese-manufactured photographic film due to 38.7% effective rate.
- EU/UK/Japan are tariff-friendly, making them better targets for Chinese exports if logistics allow.
📌 VI. Common Errors & Pitfalls (Lessons from Tears)
❌ Mistake 1: Declaring "Photographic Film" as "Camera Accessories" (HS 9006)
👉 Consequence: Misclassification, audit risk, and potential penalties for underpayment.
❌ Mistake 2: Ignoring the "Exposed" status
👉 Consequence: If declared as "Unexposed" but Customs finds it's "Exposed" (e.g., by inspection), they may reclassify to a different subheading, potentially affecting duty calculation or regulatory compliance.
❌ Mistake 3: Not separating Paper-based vs. Plastic-based
👉 Consequence: 3707 (Paper/Emulsion) is 38.0%, while 3702 (Plastic) is 38.7%. While similar, accuracy prevents delays.
❌ Mistake 4: Assuming De Minimis applies to Section 301 goods
👉 Consequence: CBP may assess full tariffs on packages >$800 if they determine the intent is circumvention or if the item is specifically excluded (check latest CBP notes).
✅ Correct Action:
"Color Negative Photographic Film, Unexposed, Plastic Base, Roll, 35mm, ISO 400, Model XYZ, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Base Matters! Paper is 38.0%, Plastic is 38.7%."
🔹 "Origin is King! Non-China = Save 35%!"
🔹 "Detail is Duty! Vague Descriptions = Delays!"
📌 Pro Tip:
If your film is originally manufactured in Vietnam, Thailand, or Mexico, ensure your Certificate of Origin is flawless. You can avoid the 35% surcharge (25% + 10%) and pay only the ~3.7% MFN rate. This is a massive saving.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Full Specs + Verify Origin
🚀 Clear your film smoothly, maximize profit, and avoid Customs headaches!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in international trade!
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。
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。