Film Roll (High ISO)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3702390100 | 38.7% | CN | US | 官方文档 |
| 3702980000 | 38.7% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
| 3920200055 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film Roll (High ISO) – The Analog Soul of Digital Age Trade
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What is "High ISO Film Roll"?
High ISO Film Roll refers to photographic film with high light sensitivity (typically ISO 800, 1600, or higher), used primarily for low-light photography, sports, or action shots. In international trade, it is classified based on its physical form (roll/film), function (photosensitive), and support material (usually plastic, paper, or textile).
⚠️ Key Distinction Points:
- If the product is strictly a photosensitive film (emulsion-coated) → It falls under Chapter 37 (Photographic Goods).
- If the product is a blank plastic film (uncoated, no photosensitive emulsion) → It falls under Chapter 39 (Plastics).
- Crucial Note: "High ISO" implies it is active/processed for photography, making Chapter 37 the most likely correct classification unless specified as blank stock.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here are the most probable HS Codes for Film Roll (High ISO) and the reasoning for each.
| HS Code | Product Description | Reason for Classification | Support Material Inference |
|---|---|---|---|
| 3702.39.01.00 | Other photographic film, in rolls, of a width >105mm, other than infrared or x-ray film. | Matches Form (Roll) & Use (Photosensitive/Photography). The "High ISO" confirms it is for photography. The summary infers the support is non-paper/non-textile (usually polyester/plastic base). | Non-paper, Non-textile (Likely Polyester) |
| 3702.98.00.00 | Other photographic films and plates in the flat, not yet exposed. | Matches Form (Roll/Coil Film) & Use (Photosensitive/Photography). This is a "catch-all" for photographic materials that don't fit the specific width or base criteria of 3702.39. It infers the material is not paper or textile. | Non-paper, Non-textile |
| 3919.10.20.55 | Self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, in rolls of any length, whether or not cut to shape or surface coated or printed. | Matches Form (Film/Plastic) & Material (Plastic). This classification assumes the product is primarily viewed as a plastic film product (perhaps blank or semi-finished). It is a "fallback" for other plastic films. | Plastic (Polyester/PE) |
| 3920.10.00.00 | Other plates, sheets, film, foil and strip, of polymers of ethylene. | Matches Form (Film/Roll) & Material (Polymer). Assumes the film base is made of Ethylene Polymer (e.g., PE film). Common for generic plastic films. | Ethylene Polymer (PE) |
| 3920.20.00.55 | Other plates, sheets, film, foil and strip, of polymers of propylene. | Matches Form (Film/Roll) & Material (Plastic). Similar to 3919, this assumes the film is Polypropylene (PP). Consistent with "other" plastic film logic. | Polypropylene (PP) |
| 3919.90.50.60 | Other self-adhesive plates, sheets, film, foil... | Matches Form (Film/Roll) & Material (Plastic). A generic "other" category for plastic films, assuming the plastic attribute does not conflict with the primary use. | Plastic (Generic) |
🔍 Critical Analysis:
- For Actual "High ISO" Photographic Film: The correct classification is almost certainly 3702.39.01.00 or 3702.98.00.00 because the product is photosensitive (emulsion-coated).
- For Blank Plastic Film Rolls: If the product is not photographic film but just blank plastic roll, then 3919 or 3920 codes apply.
- Risk: Misclassifying photographic film as plastic film (39xx) to avoid higher tariffs or regulations is a major compliance risk. Customs may detect the "photosensitive" nature during inspection.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3702.39.01.00 – Photographic Film, Rolls, Width >105mm (High ISO Likely Fits Here)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.7% (ad valorem) |
| USITC Additional Tariff | +25.0% (Section 301 Tariff) |
| IEEPA Additional Tariff | +10.0% (122nd Clause: Targeting China/HK Products) |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.39.01.00 → FOOTNOTE:301/122 |
📌 Explanation:
- 3.7%: Standard Most Favored Nation (MFN) rate for photographic film.
- 25%: Section 301 tariff, applying to most Chinese-origin goods, including photographic materials.
- 10%: Additional "122nd Clause" tariff targeting specific Chinese products.
- Total 38.7%: A very high tariff rate. Importers must factor this into their cost structure.
🎯 2. 3702.98.00.00 – Other Photographic Films/Plates
| Item | Content |
|---|---|
| Base Tariff Rate | 3.7% |
| USITC Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3702.98.00.00 → FOOTNOTE:301/122 |
📌 Note:
- Same tariff structure as 3702.39.01.00.
- Used if the film width is ≤105mm or doesn't fit the specific "other" category of 3702.39.
🎯 3. 3919.10.20.55 / 3919.90.50.60 – Plastic Films (If Misclassified as Plastic)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% |
| USITC Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
⚠️ Warning:
- If you classify photographic film as plastic film (3919), you might think you are avoiding the "photographic" regulatory scrutiny, but the total tariff is even higher (40.8%) due to a higher base rate (5.8% vs 3.7%).
- Do not misclassify. If it has emulsion, it is Chapter 37. If it is blank plastic, it is Chapter 39, but you lose the "photographic" premium and pay more tax.
🎯 4. 3920.10.00.00 / 3920.20.00.55 – Ethylene/Propylene Polymers
| Item | Content |
|---|---|
| Base Tariff Rate | 4.2% |
| USITC Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- Slightly lower than 3919 codes (39.2% vs 40.8%), but still higher than Chapter 37 (38.7%).
- Only applicable if the film is blank and made of specific polymers.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation List (Non-negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: ISO Rating (e.g., ISO 800), Type (Black & White/Color), Format (Rolls), and Emulsion Status (Active/Photosensitive). |
| ✅ Product Photos | ✔️ | Clear images of the film packaging, showing the ISO label, brand, and chemical warning labels (if any). |
| ✅ Composition Analysis | ✔️ | If claiming Chapter 39 (Plastic), you must prove it has no photosensitive emulsion. If it does, it must be Chapter 37. |
| ✅ Commercial Invoice | ✔️ | Must describe the product as "Photographic Film, High ISO, Roll Form". Do not use vague terms like "Plastic Film" if it is photographic. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Often required for chemical-sensitive goods like photographic film. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Emulsion defines Chapter 37, Blank Plastic is Chapter 39. Name accurately, avoid 40% tax trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Active High ISO Film | 3702.39.01.00 - Photographic Film, High ISO |
Mislabel as "Plastic Roll" → Risk of seizure + 40.8% tax |
| Blank Plastic Film Roll | 3920.10.00.00 or 3919.10.20.55 |
Label as "Photographic Film" → Unnecessary regulatory checks |
| Mixed Shipment | Declare separately | Mixing active film with blank plastic in one line → Customs confusion, delays |
| Samples | Clearly mark "NOT FOR SALE / SAMPLE" | Treating samples as commercial goods → De Minimis may not apply if value is high |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Customs Inquiry on "Photographic Chemicals" | Provide SDS and MSDS to prove the film is stable and not hazardous under DOT/PHMSA regulations. |
| Origin Marking | Ensure all film packs are marked "Made in China" to avoid secondary penalties for lack of origin marking. |
| High-Value Shipments | Consider Section 301 Exclusions if available (check USTR list). However, photographic film is rarely excluded. |
| Plastic vs. Photographic Dispute | If unsure, choose Chapter 37. The base tariff is lower (3.7% vs 4.2-5.8%), and it is more accurate for "High ISO" products. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.39.01.00 |
38.7% | No specific FDA for film, but customs strict on origin | High Tariff Risk |
| 🇨🇳 China | 3702.39.01.00 |
~6-10% | N/A | Lower tariffs for domestic trade |
| 🇪🇺 EU | 3702.39.01.00 |
0% (if under 0% MFN) | CE (if packaging), REACH | No Section 301 equivalent |
| 🇬🇧 UK | 3702.39.01.00 |
0-6% | UKCA (if applicable) | Post-Brexit rules apply |
📌 Conclusion:
- USA is the most expensive market for High ISO Film due to Section 301 + 122nd Clause tariffs.
- Total Cost Impact: 38.7% is significant. Importers should negotiate price reductions or seek duty drawbacks if eligible.
- Avoid Chapter 39 Misclassification: It does not save money (40.8% vs 38.7%) and increases legal risk.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Labeling "High ISO Film" as "Plastic Film Roll"
👉 Consequence: Customs detects photosensitive emulsion → Seizure + Penalty + Re-export
❌ Error 2: Claiming De Minimis (Section 321) for High ISO Film
👉 Consequence: Denied. Section 301/IEEPA tariffs often block de minimis for China-origin goods.
❌ Error 3: Incorrect Origin Marking
👉 Consequence: 15% penalty on CIF value + requirement to re-label.
❌ Error 4: Using Vague Description "Camera Film"
👉 Consequence: Customs may delay clearance for further classification → Storage Fees + Delays.
✅ Correct Practice:
"Photographic Film, Color Negative, High ISO 800, Roll Form, Polyester Base, Origin: China"
🎯 7. Conclusion: Professional Declaration, Cost Efficiency, Risk Mitigation
🎯 Remember the Mantra:
🔹 "High ISO = Chapter 37. Plastic Base ≠ Chapter 39 if Emulsion Exists."
🔹 "38.7% is the cost of truth. 40.8% is the cost of confusion."
🔹 "Declare Accurately, Avoid Seizure, Protect Profit Margins!"
📌 Pro Tip:
If your film is high-value and you are importing large quantities, consider:
1. Pre-classification Ruling (PB Ruling) from CBP to confirm 3702.39.01.00.
2. Supply Chain Diversification: If tariffs remain high, explore sourcing from non-China origins (e.g., Japan, South Korea) if possible.
3. Duty Drawback: If the film is subsequently exported, you may claim duty drawbacks.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Provide Product Data Sheet + Photos for final HS Code confirmation.
🚀 Ensure your Commercial Invoice reflects the true nature of the goods to avoid customs holds.
✨ Professional clearance starts with accurate classification!
💼 Your profit margin depends on the precision of your HS Code!
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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。