Colored Dyeing Waterproof Film
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3704000000 | 35.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3702520160 | 38.7% | CN | US | 官方文档 |
| 3702550060 | 35.0% | CN | US | 官方文档 |
| 5907001500 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Colored Dyeing Waterproof Film
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Colored Dyeing Waterproof Film"?
"Colored Dyeing Waterproof Film" is a versatile term in international trade that can refer to two distinct types of products based on its material composition and primary function:
- Photographic Sensitivity Material: If the film is a photosensitive material used specifically for color photography (developing images via chemical exposure), it falls under Chapter 37 (Photographic goods).
- Packaging/Protective Material: If the film is a plastic or synthetic fiber coating used to protect other items from water or as part of packaging/transport, it falls under Chapter 39 (Plastics) or Chapter 59 (Impregnated textiles).
⚠️ Key Distinction:
- If the film is photosensitive (records images) →归入 Chapter 37
- If the film is non-photosensitive (protects/packaging) →归入 Chapter 39 or Chapter 59
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Photosensitive? | Total Tax Rate (China Origin to US) |
|---|---|---|---|---|
3704.00.00.00 |
Photographic plates and film, exposed, un Developed: Coloured | Exposed color photographic film, not developed | ✅ Yes | 35.0% |
3923.90.00.80 |
Articles for the conveyance or packing of goods: Of plastics: Other | Plastic packaging film, transport protection | ❌ No | 38.0% |
3702.52.01.60 |
Photographic film in strips, of any material other than paper: Colour negative film | Unexposed color negative film for photography | ✅ Yes | 38.7% |
3702.55.00.60 |
Photographic film in strips, of any material other than paper: Other | Other color photographic film (non-negative) | ✅ Yes | 35.0% |
5907.00.15.00 |
Textile fabrics, impregnated, coated, covered or laminated with plastic: With supports of textile material: Of man-made fibers | Waterproof plastic-coated synthetic textile fabric | ❌ No | 43.0% |
🔍 Key Reminder:
- Photosensitive films (Ch 37) are generally taxed at 35%–38.7% due to the combination of base + Section 301 + IEEPA duties.
- Non-photosensitive plastic/packaging films (Ch 39) are taxed at 38%.
- Impregnated textile films (Ch 59) are taxed at 43%, the highest among the options.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3704.00.00.00 —— Exposed Color Photographic Film
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3704.00.00.00 |
📌 Explanation:
- "Section 301 Additional Duty 25%" is from the Section 301 investigation on Chinese goods.
- "IEEPA 10%" is the additional duty imposed on Chinese/Hong Kong products under the International Emergency Economic Powers Act.
- Total 35%, a high tariff rate, must be anticipated in advance!
🎯 2. 3923.90.00.80 —— Plastic Packaging/Transport Articles
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF × 38% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3923.90.00.80 |
📌 Note:
- This applies to non-photosensitive plastic films used for packaging or protection.
- Even if the film is "colored" or "waterproof," if it is not photosensitive, it is classified here.
🎯 3. 3702.52.01.60 —— Color Negative Film (Other than Paper)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.52.01.60 |
📌 Note:
- Applies to unexposed color negative film made of non-paper, non-textile materials.
- This is the highest tax rate among the photographic film options due to the higher base tariff (3.7%).
🎯 4. 3702.55.00.60 —— Other Color Photographic Film (Non-Negative)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.55.00.60 |
📌 Note:
- Applies to other color photographic films (e.g., reversal film, slide film) that are not negative film.
- Lower base tariff (0%) results in a total rate of 35%, same as exposed film3704.
🎯 5. 5907.00.15.00 —— Impregnated Textile Fabric (Man-Made Fibers)
| Item | Content |
|---|---|
| Base Tariff | 8.0% |
| Section 301 Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF × 43% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5907.00.15.00 |
📌 Note:
- Applies to textile fabrics coated/impregnated with plastic for waterproofing.
- This is the highest overall tax rate (43%) due to the high base tariff (8%).
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Document Preparation Checklist (All are mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material composition, waterproof rating, photosensitive nature |
| ✅ Product Photos (Including Label) | ✔️ | Clear image of model, brand, and key features |
| ✅ Certificate of Origin (CO) | ✔️ | If not of Chinese origin, may apply for preferential rates |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Photographic Film" or "Plastic Film" |
| ✅ Packing List | ✔️ | Explain the relationship between products and accessories |
| ✅ Third-Party Test Report | ✔️ | Waterproof test, photosensitivity test (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Photosensitive vs. Packaging! Name Precisely, Tax Rate Drops!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Exposed Color Film | 3704.00.00.00 |
Misdeclare as plastic film → 38% |
| Unexposed Color Negative Film | 3702.52.01.60 |
Misdeclare as packaging → 38.7% |
| Plastic Waterproof Packing Film | 3923.90.00.80 |
Misdeclare as textile film → 38% |
| Coated Synthetic Textile | 5907.00.15.00 |
Misdeclare as plastic film → 43% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Film | Provide customer orders + design drawings to avoid being deemed "non-standard" |
| Film with Packaging | Declare as a set; do not split declaration → Higher tax |
| Film for Medical Use | If for specialized medical equipment, apply for "non-commercial use" exemption with proof |
| Film for Military/Aerospace | Apply for "special use" declaration, tax rate may be reduced, communicate in advance |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3704.00.00.00 / 3923.90.00.80 |
35%-43% (China Origin) | FCC, RoHS (if applicable) | High additional duties |
| 🇨🇳 China | 3704.00.00.00 / 3923.90.00.80 |
0%-8% | CCC, RoHS | No additional duties |
| 🇪🇺 EU | 3704.00.00.00 / 3923.90.00.80 |
0%-4% (if CE marked) | CE, REACH | No additional duties |
| 🇦🇺 Australia | 3704.00.00.00 / 3923.90.00.80 |
5% | RCM | No additional duties |
| 🇯🇵 Japan | 3704.00.00.00 / 3923.90.00.80 |
0%-3% | PSE | No additional duties |
📌 Conclusion:
- USA is the only market with high additional tariffs on these goods;
- Chinese-origin goods have very high clearance costs in the US, consider adjusting the supply chain or production location.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "exposed photographic film" as "plastic packaging film"
👉 Consequence: Tax rate from 35% to 38% → Overpayment!
❌ Mistake 2: Declaring "plastic packaging film" as "photographic film"
👉 Consequence: Tax rate from 38% to 38.7% → Minor Overpayment!
❌ Mistake 3: Not providing photosensitivity proof, only writing "film"
👉 Consequence: Customs cannot determine photosensitivity → Delay or Return!
❌ Mistake 4: Using "waterproof film" as the declaration name without specifying material
👉 Consequence: If it is actually textile-based, misclassified → 43% Tax!
✅ Correct Practice:
"Colored Exposed Photographic Film, 35mm, Undeveloped, Model XYZ, for Professional Photography"
OR
"Waterproof Plastic Packaging Film, 100 Microns, Clear, Model ABC, for Industrial Use"
🎯 VII. Conclusion: Professional Declaration, Save Time and Cost!
🎯 Remember the Mantra:
🔹 "Photosensitive vs. Packaging! Name Precisely, Tax Rate Drops!"
🔹 "HS Code Determines Life, Tax Rate Differs by Points, One Step Wrong, Thousands Lost!"
📌 Tip:
If your product is originated from Vietnam, Mexico, Thailand, Malaysia, you can apply for IEEPA Exemption, tax rate is only 0%~5%;
It is recommended to apply for Advance Ruling in advance to avoid clearance risks.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your product Pass Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves to Be Precisely Calculated!
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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。