Film (HD Recording)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3706106090 | 35.0% | CN | US | 官方文档 |
| 3706900060 | 35.0% | CN | US | 官方文档 |
| 3702390100 | 38.7% | CN | US | 官方文档 |
| 3702960000 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film (HD Recording)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy 📌 1. Product Definition & Classification: Do You Really Understand "HD Recording Film"?
"Film (HD Recording)" typically refers to high-definition photographic or motion picture film used for recording visual information. In international trade, its classification depends heavily on the material basis (plastic vs. light-sensitive emulsion) and the specific use (cinematic vs. general photographic).
Key Distinctions: * Plastic Base / Non-Imaging Film: If the product is a clear or translucent plastic sheet/film without light-sensitive emulsion (e.g., protective packaging, industrial masking, or unexposed support layers), it is classified as a Plastic Product. * Light-Sensitive Emulsion (Cinematic/Photographic): If the product has a photosensitive coating for recording images (HD quality refers to resolution/format, not material), it is classified as Photographic/Chemical Goods.
⚠️ Critical Classification Point: * If it is unexposed plastic film (no silver halide/chemical emulsion) →归类 to Chapter 39 (Plastics). * If it is exposed/unexposed imaging film (with emulsion) →归类 to Chapter 37 (Photographic Goods). * Note: "HD" does not change the HS Code; it is a performance characteristic. The material determines the chapter.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data context, here are the potential HS Codes and their specific rationales:
| HS Code | Product Description | Application Scenario | Key Identification Feature |
|---|---|---|---|
3920.99.20.00 |
Other plates, sheets, film, foil and strip, of plastics | Non-imaging Plastic Film | Used as protective wrap, industrial film, or plastic substrate. No photosensitive emulsion. |
3706.10.60.90 |
Cinematic motion picture film, unexposed | Cinematic/Professional Film | "Film" shape + "HD" implies high-resolution cinematic use. Includes emulsion. |
3706.90.00.60 |
Other photographic film in any form | General Imaging Film | Other photographic film not specified elsewhere. "HD" is a quality descriptor. |
3702.39.01.00 |
Other photographic film, sensitized, but not exposed | General Photographic Film | Sensitized film for still photography or other recording. |
3702.96.00.00 |
Other photographic film, sensitized, but not exposed | Non-paper/Textile Base Film | Flexible film base (not paper or textile). Common for professional rolls. |
🔍 Key Reminder: * Misclassification Risk: If you declare high-end imaging film (Chapter 37) as plastic film (Chapter 39), customs may reject it for lacking chemical composition declarations. * Material Check: Check the MSDS or Technical Data Sheet. If it contains Silver Halide or Photosensitive Dyes, it must be Chapter 37. If it is pure Polyester/PVC/PE, it is Chapter 39.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: USA (US) ✅ Origin: China (CN) ✅ Effective Date: 2025/2026 (Current Status)
🎯 1. 3920.99.20.00 —— Plastic Film (Non-Imaging)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (Ad Valorem) |
| Section 301 Surcharge (USITC) | +25.0% (Section 301, List 4B/Specific Items) |
| Section 122/IEEPA Surcharge | +10.0% (Targeting China-specific imports) |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No (Strict scrutiny on Chinese plastic goods) |
| Legal Basis Path | USITC:3920.99.20.00 → FOOTNOTE:Section301 → IEEPA:Section122 |
📌 Explanation: * The 25% is the standard Section 301 tariff on many plastic goods. * The 10% is an additional political/trade barrier tariff often applied to Chinese exports under specific executive orders. * Total 39.2% is a high barrier for plastic films.
🎯 2. 3706.10.60.90 & 3706.90.00.60 —— Cinematic/Imaging Film
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Free for many photographic films under HTSUS) |
| Section 301 Surcharge (USITC) | +25.0% (Note: Some photographic goods are exempt, but check List 4B carefully. Data indicates 25% applied here) |
| Section 122/IEEPA Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3706.xx.xx.xx → FOOTNOTE:Section301 → IEEPA:Section122 |
📌 Explanation: * Although the base tariff is 0%, the surcharges bring the total to 35.0%. * Comparison: This is slightly cheaper than the plastic film option (35.0% vs 39.2%). * Justification: "HD" and "Film" strongly suggest imaging media, making Chapter 37 the more technically accurate classification if emulsion is present.
🎯 3. 3702.39.01.00 & 3702.96.00.00 —— Other Photographic Film
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge (USITC) | +25.0% |
| Section 122/IEEPA Surcharge | +10.0% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3702.xx.xx.xx → FOOTNOTE:Section301 → IEEPA:Section122 |
📌 Explanation: * This category applies if the film is not for cinema (
3706) but for other photographic uses. * Total 38.7% is higher than cinematic film due to the 3.7% base rate.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (No Exceptions)
| Document | Required? | Description |
|---|---|---|
| ✅ Technical Data Sheet | ✔️ | Must state: Substrate Material (Plastic/Cellulose Acetate/Polyester) and Emulsion Type (Silver Halide/Chromogenic). |
| ✅ Product Photos | ✔️ | Show packaging labels, roll ends, and any "HD" branding. |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Critical for Chapter 37 to prove chemical composition. |
| ✅ Commercial Invoice | ✔️ | Description: "HD Photographic Film, Unexposed, for Video/Photo Recording." |
| ✅ Bill of Lading | ✔️ | Ensure weight and dimensions match invoice. |
| ✅ Origin Certificate | ✔️ | To verify Chinese origin for surcharge calculation. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material First, Emulsion Check, HD is Just a Label!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Clear Plastic Roll (No Image) | 3920.99.20.00 |
Declare as 3706 (Film) |
Penalty for false declaration; potential fraud charges. |
| Imaging Roll (Has Emulsion) | 3706.10.60.90 |
Declare as 3920 (Plastic) |
Rejection by CBP; goods held for chemical testing. |
| HD Video Tape (Digital) | Not Film | Declare as 3706 |
Wrong Category. Digital media is Chapter 85/89. |
| Paper-Based Photo Paper | 3703/3705 |
Declare as 3706 |
Wrong Base. Paper base changes HS code. |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| OEM Custom Labeling | Ensure the label says "For Photographic Use" if it is Chapter 37. Avoid "Industrial Protective Film" if it’s actually imaging film. |
| Mixed Container | If packing plastic film (3920) and imaging film (3706) together, declare separately. Do not lump sum. |
| "HD" Clarification | If asked by customs, clarify: "HD refers to Resolution/Format, not Material." Provide sample if needed. |
| High Value Goods | For expensive cinematic film (e.g., Kodak/Anamorphic), consider Advance Ruling to lock in the 35.0% rate vs 39.2%. |
🌍 5. Global Customs Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3706.10.60.90 |
35.0% ( incl. 301+122) | No specific FDA | Section 301 applies. |
| 🇨🇳 China | 3706.10.60.90 |
0% - 3% | CCC (if applicable) | No surcharges. |
| 🇪🇺 EU | 3706.10.60.90 |
0% | REACH / RoHS | Generally duty-free for photographic film. |
| 🇬🇧 UK | 3706.10.60.90 |
0% | UKCA | Post-Brexit rules similar to EU. |
| 🇯🇵 Japan | 3706.10.60.90 |
0% - 3% | PSE (if electronic) | Low tariffs. |
📌 Conclusion: * USA is the most expensive market due to Section 301 and IEEPA surcharges. * European and Asian markets generally offer duty-free or low-tariff access for imaging film. * Strategy: If shipping to the US, ensure accurate classification to avoid higher penalties. If possible, source non-chemical plastic films (
3920) only if they are truly non-imaging, but be aware of the 39.2% rate.
📌 6. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring imaging film as "Plastic Film" to avoid Chapter 37 complexity. 👉 Consequence: CBP demands chemical analysis. If emulsion is found, back taxes + 25% penalty + possible seizure.
❌ Error 2: Ignoring the "122 Clause" (10% Surcharge). 👉 Consequence: Underpayment of duty. CBP audits will catch this, leading to debt collection actions.
❌ Error 3: Not specifying "Unexposed" on the Invoice. 👉 Consequence: If "Exposed" film is imported, it may be subject to biosecurity or chemical waste regulations, leading to delays.
❌ Error 4: Using "HD" as the sole product name. 👉 Consequence: Too vague. CBP may classify under worst-case scenario codes with highest duties.
✅ Correct Practice:
"HD Cinematic Film, Unexposed, Polyester Base, Silver Halide Emulsion, 35mm, For Professional Video Recording, Model XYZ"
🎯 7. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Golden Rule:
🔹 "Material Determines Chapter, Emulsion Determines Chapter 37, No Emulsion is Chapter 39." 🔹 "HD is a Marketing Term, Not a Tariff Term." 🔹 "In the US, Prepare for 35% - 39%. Elsewhere, Prepare for 0%."
📌 Pro Tip: If your product is digital (e.g., SD Cards, Hard Drives), it is NOT Film. It falls under Chapter 85. Do not use Chapter 37 codes for digital storage media!
📣 Immediate Action:
📞 Contact your Customs Broker + Provide MSDS + Product Photos + Request HS Code Pre-Ruling for the US market. 🚀 Ensure your Commercial Invoice matches the Technical Description perfectly.
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Your Cost Savings are Calculated in Every Decimal Point!
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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。