Film (Landscape Photography)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3702540060 | 38.7% | CN | US | 官方文档 |
| 3702550060 | 35.0% | CN | US | 官方文档 |
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4911911000 | 17.5% | CN | US | 官方文档 |
| 3701910060 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film (Landscape Photography)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Film"?
Photographic film, specifically for landscape photography, is a flexible, transparent base coated with a light-sensitive emulsion. It is not paper; it is a specialized chemical material designed to capture high-resolution images for later development. In international trade, the classification hinges on whether the film is exposed/unexposed and its specific chemical composition.
⚠️ Key Distinction Point:
- If the film is unexposed, color, and specifically for photography → Falls under Chapter 37 (Photographic Goods).
- If the film is merely a carrier for images (already printed) → Falls under Chapter 49 (Printed Materials).
- Crucial Note: Most imports of "Landscape Photography Film" refer to unexposed rolls. Therefore, Chapter 37 codes are primary, while Chapter 49 codes apply only if the item is sold as "pre-printed artistic prints on film bases" or similar carrier roles.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Inference |
|---|---|---|---|
3702.54.00.60 |
Unexposed photographic film, in rolls, of any material other than paper, paperboard, textiles, or plastics, width > 105mm, colour, for colour photography | Primary Match: Unexposed color film for landscape photography. Non-paper photosensitive material. | ✅ Non-paper photosensitive material |
3702.55.00.60 |
Unexposed photographic film, in rolls, of any material other than paper, paperboard, textiles, or plastics, width > 105mm, black and white | Match: If the film is Black & White for landscape photography. Non-paper/textile photosensitive material. | ✅ Non-paper/photosensitive material |
4911.91.40.40 |
Pictures, designs and photographs, printed, on film | Secondary Match: Film used as a carrier for printed images/designs. Chemical photosensitive material context implies printed content. | ✅ Chemical photosensitive material (as carrier) |
4911.91.10.00 |
Pictures, designs and photographs, printed, other than those of heading 4911.10 | Match: Film as a carrier for pictures/designs/photographs. Fits the category of printed matter on film. | ✅ Carrier for prints |
3701.91.00.60 |
Other plates, sheets and film, sensitised, unexposed, of any material other than paper, paperboard, textiles or plastics | Match: Broad category for unexposed photographic film. Non-paper, non-textile photosensitive material. | ✅ Non-paper/non-textile photosensitive material |
🔍 Key Insight:
- For unexposed color film for landscape photography,3702.54.00.60is the most precise fit if width > 105mm and non-paper.
-3702.55.00.60applies if it is Black & White film.
-3701.91.00.60is a broader catch-all for other sensitized films (non-paper/non-textile).
-4911.xxxxcodes are only for film that serves as a printed carrier (e.g., postcards on film, artistic prints), NOT for blank rolls of film. Using these for blank film will lead to misclassification.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3702.54.00.60 —— Unexposed Color Photographic Film (Non-paper, >105mm)
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% (Targeting China/HK products, from Nov 10, 2025) |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.54.00.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 3.7% base rate is the standard USITC duty for this specific subheading.
- The 25% surtax is imposed under US Trade Law Section 301 (List 4B).
- The 10% IEEPA surtax is a new/additional layer targeting Chinese-origin goods.
- Total: 38.7%. This is a high tariff, significantly impacting cost margins.
🎯 2. 3702.55.00.60 —— Unexposed Black & White Photographic Film (Non-paper, >105mm)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3702.55.00.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- The base rate is 0%, which is lower than color film.
- However, the 25% + 10% surtaxes still apply.
- Total: 35.0%. Still high, but slightly more favorable than color film.
- Applicable to all B&W films on non-paper/non-textile bases.
🎯 3. 4911.91.40.40 & 4911.91.10.00 —— Printed Pictures/Photographs on Film (Carrier Role)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | +7.5% |
| IEEPA Surtax | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4911.91.xxxx → FOOTNOTE:9903.88.01 |
📌 Critical Warning:
- These codes apply ONLY if the film is used as a carrier for printed images (e.g., artistic prints, pre-designed photo sheets).
- Do NOT use these for blank photographic film rolls. Misclassifying blank film here will lead to misdeclaration penalties.
- Total: 17.5%. Significantly lower than Chapter 37 codes, but only for the correct product type.
🎯 4. 3701.91.00.60 —— Other Sensitized Films (Non-paper, Non-textile)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3701.91.00.60 → FOOTNOTE:9903.88.01 |
📌 Note:
- This is a broader category for unexposed films not covered by 3702.54/55.
- Tariff structure is identical to color film (3702.54.00.60).
- Use only if the film does not fit the specific width/material criteria of 3702.54/55.
🛠️ Part IV: Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Type (Color/B&W), Width, Sensitivity (ISO), Base Material (Acetate/Polyester). |
| ✅ Product Photos (Packaging & Roll) | ✔️ | Clear image of the roll label showing "Unexposed", "Color/Black & White", and "For Photographic Use". |
| ✅ Commercial Invoice | ✔️ | Clearly state "Unexposed Photographic Film for Landscape Photography". Avoid vague terms like "Film" or "Plastic Sheet". |
| ✅ Certificate of Origin (CO) | ✔️ | Crucial for verifying Chinese origin to apply correct surtaxes. |
| ✅ Packing List | ✔️ | Detail quantity (rolls), weight, and dimensions. |
| ❌ De Minimis Claim | ❌ | Do NOT claim de minimis. These codes are deny_de_minimis. Even small shipments are subject to full duty. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Specify Type: Color or B&W? Base Material: Non-paper? Width >105mm? Declare Precisely!”
| Scenario | Correct HS Code | Incorrect Practice |
|---|---|---|
| Unexposed Color Film (Rolls, >105mm, Non-paper) | 3702.54.00.60 |
Misdeclare as 4911 (Carrier) → Penalty |
| Unexposed B&W Film (Rolls, >105mm, Non-paper) | 3702.55.00.60 |
Misdeclare as 3702.54 → Overpayment |
| Printed Art on Film (Pre-printed images) | 4911.91.40.40 or 4911.91.10.00 |
Misdeclare as 3702 (Unexposed) → Underpayment/Penalty |
| Small Width Film (≤105mm) | Check other 3702 subheadings | Use 3702.54 if width >105mm; wrong width = wrong code |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments (Color + B&W) | Declare separately. Do not combine into one line item with an average rate. Each roll type must be coded correctly. |
| Film for Digital Cameras | Still classified as photographic film (3702) if unexposed. The use (digital scan vs. print) does not change the HS code at import. |
| OEM/Private Label | Provide the manufacturer's data sheet. Labeling does not change the physical characteristics used for classification. |
| Sample Imports | Even samples are subject to the 35%-38.7% tariff. Do not mark as "Gift" or "Sample" to avoid de minimis claims; this will trigger audits. |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.54.00.60 (Color) / 3702.55.00.60 (B&W) |
38.7% (Color) / 35.0% (B&W) | None specific | High surtaxes apply. No de minimis. |
| 🇨🇳 China | 3702.54.00.00 |
~5-7% (Import Duty) | CCC (if applicable) | Lower base duty, but import logistics cost. |
| 🇪🇺 EU | 3702.54.00.00 |
0% (Most Favored Nation) | REACH (Chemicals) | No 301/IEEPA surtaxes. Much cheaper than US. |
| 🇬🇧 UK | 3702.54.00.00 |
0% | UKCA | Post-Brexit, generally lower tariffs. |
| 🇯🇵 Japan | 3702.54.00.00 |
0-1.5% | None | Very favorable tariff environment. |
📌 Conclusion:
- The USA is significantly more expensive for importing photographic film from China due to Section 301 + IEEPA surtaxes.
- EU, UK, Japan, and China itself offer much lower or zero base tariffs, but different regulatory frameworks (e.g., REACH in EU).
- For US importers, cost optimization is critical. Consider sourcing from non-Chinese countries (e.g., Japan, Germany) if possible to avoid surtaxes, or factor the ~38% cost into pricing.
📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Claiming De Minimis (<$800) for Film Shipments
👉 Consequence: CBP will deny entry, assess full duty + penalties + storage fees. Not eligible.
❌ Error 2: Misclassifying Unexposed Film as Printed Matter (4911)
👉 Consequence: Underpayment of duty (17.5% vs 38.7%). Audits and back-taxes.
❌ Error 3: Failing to Specify Color vs. Black & White
👉 Consequence: Incorrect HS Code. 3702.54 (38.7%) vs 3702.55 (35.0%). Minor difference, but accuracy is key.
❌ Error 4: Using "Photography Supplies" as a Generic Description
👉 Consequence: Customs may detain for classification review. Delay in clearance.
✅ Correct Practice:
"Unexposed Color Photographic Film, Polyester Base, 105mm Width, ISO 400, for Landscape Photography, Brand XYZ, Made in China"
🎯 Part VII: Conclusion: Precision Classification, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Unexposed = Ch37. Printed = Ch49. Color = 38.7%. B&W = 35%. No De Minimis!"
🔹 "HS Code determines fate. A 3.7% base difference can mean thousands in duties."
📌 Pro Tip:
If your film is produced in Japan, Germany, or South Korea, you can avoid the 25% + 10% Chinese surtaxes.
Check for FTA eligibility (e.g., US-Japan Agreement) to potentially reduce the 25% Section 301 duty as well.
Recommend Advance Ruling from CBP for large, regular shipments to ensure classification stability.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide technical data sheets + Apply for CBP Advance Ruling
🚀 Ensure your film clears US customs smoothly, legally, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in global trade!
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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。