Film Storage Reel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923400010 | 40.3% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3706106090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Film Storage Reel (Cinematography & Archival Reels)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Film Reels"?
Film storage reels are essential accessories for the preservation, transport, and projection of motion picture materials. In international trade, they are categorized based on their primary function and material composition.
Plastic Reels & Canisters: Typically made of PET, ABS, or polycarbonate, used for storing or winding celluloid or synthetic film. Archival Containers: Specialized units designed for long-term film preservation.
⚠️ Key Distinction Point:
- If the item is a reel mechanism or canister specifically designed for film (plastic material) → Classified under Chapter 39 (Plastics).
- If the item is the film itself being stored → Classified under Chapter 37 (Photographic/Cinematographic Goods).
- If the item is a generic plastic container not specifically identifiable as film-only → Classified under Chapter 39 as general packaging.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
3923.40.00.10 |
Reels and spools, of plastics, for photographic (e.g., cinematographic) film | Standard plastic film reels, winding spools for movie film | ✅ Plastic |
3923.90.00.80 |
Other plastic articles for the conveyance or packaging of goods | Generic plastic film storage containers, canisters | ✅ Plastic (General) |
3706.10.60.90 |
Cinematographic film, exposed or undeveloped, of plastics | Note: This code often applies to the film itself or specific archival film products, but may be used for specialized archival film kits depending on local interpretation | ⚠️ Film/Archival |
🔍 Key Reminder:
- Reels/Spools are primarily classified under 3923 because they are plastic articles for conveying/storing film.
- 3706 is typically for the film stock itself, but some archival kits or specific film-based storage media might fall here. Crucially, do not confuse the container (reel) with the content (film).
- If the reel is generic and not specifically identifiable as a "photographic reel," customs may default to 3923.90.00.80.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 3923.40.00.10 —— Reels and Spools, of Plastics, for Photographic Film
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (High duty rate usually disqualifies from low-value exemptions in strict enforcement contexts, though technical de minimis is $800, high duties make it risky for bulk) |
| Legal Basis Path | USITC:3923.40.00.10 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Explanation:
- The 5.3% base rate is standard for plastic reels.
- The 25% Section 301 tariff applies to most Chinese-origin plastic products.
- The 10% Section 122 tariff is an additional layer for specific plastic goods from China.
- Total 40.3% is a significant cost factor. Proper HS code justification (proving it's a "reel for film") is critical to avoid misclassification.
🎯 2. 3923.90.00.80 —— Other Plastic Packaging/Storage Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ High risk if declared as generic packaging for film-related goods |
| Legal Basis Path | USITC:3923.90.00.80 → Section 301 → Section 122 |
📌 Note:
- This code is a "catch-all" for plastic packaging.
- If customs determines the reel is not specifically identifiable as a photographic reel, it will default to this code.
- The 3% base rate is lower than 3923.40, but the total 38.0% is still high due to surcharges.
- Risk: Misclassification from 3923.40 (40.3%) to 3923.90 (38.0%) might seem beneficial, but if the product is clearly a film reel, 3923.40 is more accurate. However, if the product is a generic canister, 3923.90 is correct.
🎯 3. 3706.10.60.90 —— Cinematographic Film (Archival)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not eligible |
| Legal Basis Path | USITC:3706.10.60.90 → Section 301 → Section 122 |
📌 Warning:
- This code is primarily for the FILM ITSELF, not the reel.
- If you declare reels under this code, customs may view it as misclassification because reels are not film.
- However, if the product is a pre-loaded archival film kit or film-based storage media, this code applies.
- Base rate 0% is attractive, but the 35.0% total is still substantial.
- Critical: Do not use this code for empty plastic reels. Use 3923.40.00.10.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Plastic Reel for Cinematographic Film," dimensions, material (e.g., PET), and compatibility (e.g., 16mm, 35mm). |
| ✅ Product Photos | ✔️ | Clear images showing the reel shape, label, and any "Film Only" branding. |
| ✅ Commercial Invoice | ✔️ | Must explicitly describe the item as "Plastic Reel for Film" or "Film Canister," not just "Plastic Container." |
| ✅ Packing List | ✔️ | Clearly separate reels from any film stock. Do not mix film (3706) and reels (3923) in one line item if they have different HS codes. |
| ✅ Origin Certificate | ✔️ | If applicable for any preferential treatment (though unlikely for US/China under current tariffs). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Reel is Plastic, Film is Film. Don't Mix Them!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Empty Plastic Reel | 3923.40.00.10 |
Declaring as 3706.10.60.90 (Film) → Misclassification Risk |
| Generic Plastic Canister | 3923.90.00.80 |
Declaring as 3923.40.00.10 without proof of film-specific use |
| Pre-loaded Archival Film | 3706.10.60.90 |
Declaring as 3923.40.00.10 (Reel) → Undervaluation/Fraud Risk |
| Reel + Film Combo | Split Declaration | Combining into one HS Code → Customs Hold/Seizure |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Metal Reels | If made of metal, they fall under Chapter 73 (Articles of Iron/Steel). This example is for Plastic Reels. |
| Reusable vs. Single-Use | Both are generally classified as plastic articles (3923). |
| Customs Audit Trigger | If the value of film reels is unusually high, customs may suspect undeclared film stock. Ensure invoices reflect only the reel cost. |
| Section 122 Applicability | Ensure the product meets the definition of "plastic articles" under Section 122. Most standard plastic reels qualify. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.40.00.10 |
40.3% | FCC (if electronic), RoHS | High tariffs due to 301 & 122. |
| 🇨🇳 China | 3923.40.00.10 |
5.3% | CCC | No surcharges. |
| 🇪🇺 EU | 3923.40.00.10 |
~6.5% | CE | No Section 301/122. |
| 🇬🇧 UK | 3923.40.00.10 |
~6.5% | UKCA | Post-Brexit rates similar to EU. |
| 🇯🇵 Japan | 3923.40.00.10 |
8.0% | PSE | No major surcharges. |
📌 Conclusion:
- USA has the highest total duty (40.3%) due to additional tariffs.
- China, EU, Japan, UK have significantly lower rates (5-8%).
- Supply Chain Strategy: Consider sourcing plastic reels from non-China origins (e.g., Vietnam, Thailand) if shipping to the US to avoid Section 301 and 122 tariffs.
📌 VI. Common Errors & Pitfall Guide (Blood Tears Lessons)
❌ Error 1: Declaring Plastic Reels under 3706.10.60.90 (Film)
👉 Consequence: Customs may seize the shipment for misclassification, as reels are not film. Possible fines.
❌ Error 2: Declaring Generic Plastic Boxes as 3923.40.00.10 (Film Reels) without evidence
👉 Consequence: Customs may reclassify to 3923.90.00.80 (38.0%) or demand proof. Delayed clearance.
❌ Error 3: Combining Film and Reels in one line item
👉 Consequence: Customs will split the value. If film is 0% base (but 35% total) and reels are 5.3% base (40.3% total), misdeclaration can lead to audits.
❌ Error 4: Ignoring Section 122
👉 Consequence: Under-declaring by 10%. Audits will recover back-taxes + penalties.
✅ Correct Practice:
"Plastic Reel, 35mm, for Cinematographic Film, Material: PET, Model: XYZ, No Film Included"
🎯 VII. Conclusion: Precision Classification Saves Costs!
🎯 Remember the Mantra:
🔹 "Reel = Plastic (3923). Film = Photo (3706). Don't Mix!"
🔹 "USA = 40.3%, EU = 6.5%. Source Smart!"
🔹 "Section 301 + 122 = High Cost. Plan Ahead!"
📌 Pro Tip:
If your plastic reels are manufactured in Vietnam, Mexico, or Thailand, you may avoid Section 301 (25%) and potentially Section 122, reducing total duty to ~15-20%.
Recommendation: Apply for an Advance Ruling (USCBP) if shipping large volumes to the US to confirm HS Code classification and duty liability.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Minimize Duties, and Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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。