Low Sensitivity Microfilm
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3701100060 | 38.7% | CN | US | 官方文档 |
| 3702100030 | 38.7% | CN | US | 官方文档 |
| 3701100030 | 38.7% | CN | US | 官方文档 |
| 3702100060 | 38.7% | CN | US | 官方文档 |
| 3920791000 | 41.2% | CN | US | 官方文档 |
商品图片
AI分析
📽️ Low Sensitivity Microfilm (Low-Speed X-Ray & Microfilm)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Microfilm"?
"Low Sensitivity Microfilm" is a specialized photogrammetric material used in high-precision imaging, primarily in medical X-ray diagnostics and archival storage. In international trade, its classification depends heavily on its state (exposed vs. unexposed), material composition, and specific application.
Key Distinctions: * Medical X-Ray Film (Unexposed): Designed for capturing X-ray images. High resolution, low sensitivity to visible light (hence "Low Sensitivity" to ambient light but sensitive to X-rays). * Microform/Microfilm (Document Storage): Used for shrinking and storing documents. Often made of cellulose acetate or polyester. * Material Matters: Is it based on paper? Textiles? Or plastic/cellulose derivatives? This is the primary differentiator for HS Code selection.
⚠️ Critical Classification Point: * If it is X-ray film for medical or general radiography → Goes to Heading 3701 or 3702. * If it is plastic-based microfilm for data storage/archive → May fall under Heading 3920 (Plastic sheets/films) if not primarily classified as photographic material in Chapter 37. * "Low Sensitivity" here refers to insensitivity to visible light, not low speed in photography. It requires specialized lighting or X-ray exposure.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, there are 5 specific HS Codes identified for "Low Sensitivity Microfilm." Note the split between X-ray Film (Ch 37) and Plastic Film (Ch 39).
| HS Code | Product Description | Key Characteristics | Application Scope |
|---|---|---|---|
3701.10.00.60 |
Low Sensitivity X-Ray Film | Photographic plates/films for X-ray checks; NOT paper, cardboard, or textile-based | Medical X-ray checks, industrial radiography |
3702.10.00.30 |
Low Sensitivity X-Ray Film (Unexposed/Processed) | Already sensitized/exposed state; for medical or general X-ray use | Pre-loaded medical film, processed X-ray rolls |
3701.10.00.30 |
Low Sensitivity X-Ray Film (Generic) | Photographic film material; X-ray photography domain; other categories possible | General X-ray film, non-specific medical/industrial |
3702.10.00.60 |
Low Sensitivity X-Ray Film (Plastic Base) | Matches use/form; Material is Non-paper, Non-textile photographic material | Plastic-based medical X-ray film |
3920.79.10.00 |
Low-Density Microfilm | Film/sheet form; Material is Cellulose Derivatives or Plastic Film | Document archiving, data storage microfilm (Non-Ch 37) |
🔍 Important Note: * Ch 37 (3701/3702): Covers Photographic materials. Even if it's "microfilm," if it's used for imaging (like X-rays), it stays in Chapter 37. * Ch 39 (3920): Covers Plastic/Film materials. If the product is strictly for document storage (not imaging) and is made of plastic, it may be classified here to avoid the higher tariffs associated with Chapter 37 if applicable (though in this dataset, Ch 39 also carries high tariffs).
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: Current rates apply (See details below)
The data provided indicates consistently high tariffs across all identified HS codes due to the Section 301 and Section 122 surcharges.
🎯 1. For HS Codes: 3701.10.00.60, 3702.10.00.30, 3701.10.00.30, 3702.10.00.60
(All X-Ray Film Variants)
| Item | Content |
|---|---|
| Base Tariff | 3.7% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff for Chinese Goods) |
| Section 122 Surcharge | +10.0% (Specific surcharge for certain imports) |
| Total Effective Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 and 122 surcharges typically apply to all shipments regardless of value) |
| Legal Basis Path | USITC:3701/3702 → Section 301: Footnote 9903.88.01 → Section 122: 19 U.S.C. 1623 |
📌 Explanation: * The 38.7% rate is a compound burden: Base (3.7%) + Trade War (25%) + Policy Surcharge (10%). * This applies to all X-ray films identified in the first four HS codes. * No De Minimis: Do not attempt to ship under $800 (Section 321) expecting tax exemption; these surcharges block the de minimis threshold for Chinese-origin goods in this category.
🎯 2. For HS Code: 3920.79.10.00
(Low-Density Microfilm - Plastic/Cellophane Base)
| Item | Content |
|---|---|
| Base Tariff | 6.2% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff for Chinese Goods) |
| Section 122 Surcharge | +10.0% (Specific surcharge for certain imports) |
| Total Effective Rate | 41.2% |
| Tax Calculation | CIF Value × 41.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.79.10.00 → Section 301 → Section 122 |
📌 Explanation: * This code has a higher base tariff (6.2%) than X-ray film (3.7%), resulting in a higher total rate (41.2%). * Why is it higher? It is classified under Chapter 39 (Plastics) rather than Chapter 37 (Photographic). While sometimes used for cheaper archival purposes, the tariff burden is actually worse than X-ray film in this specific dataset. * Strategy: If the product is truly X-ray film, DO NOT classify it under 3920 to avoid the 41.2% rate. Ensure it is correctly classified under 3701/3702 for the 38.7% rate.
🛠️ Four, Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Low Sensitivity," "X-Ray Application," or "Microfilm for Storage." |
| ✅ Material Composition Report | ✔️ | Crucial! Distinguish between Cellulose Acetate/Polyester (Plastic) vs. Paper Base. This determines Ch 37 vs. Ch 39. |
| ✅ Usage Statement | ✔️ | Confirm if it is for Medical Diagnosis (Ch 37) or Document Archiving (Potentially Ch 39). |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "Photographic Film" or "Plastic Film" matching the HS Code. |
| ✅ Origin Certificate | ✔️ | Proof of Chinese origin triggers the 25% + 10% surcharges. |
✅ 2. Classification Strategy (Key Takeaways)
🔥 “Know Your Base: X-Ray is 37, Plastic is 39. Pick Right, Save 2.5%!”
| Scenario | Correct HS Code | Total Tax | Why? |
|---|---|---|---|
| Medical X-Ray Film (Plastic Base) | 3702.10.00.60 or 3701.10.00.60 |
38.7% | Classified as photographic material. Lower base tariff. |
| Unexposed X-Ray Roll | 3702.10.00.30 |
38.7% | Specific sub-heading for processed/unexposed medical film. |
| Document Archival Microfilm (Plastic) | 3920.79.10.00 |
41.2% | Classified as plastic film. Higher base tariff. |
| Ambiguous Product | ❌ Avoid 3920 if it’s X-Ray Film | ❌ Avoid Higher Tax | Misclassifying X-ray film as plastic film leads to higher taxes and potential customs audits. |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Medical Use | Provide FDA Registration or medical device documentation if required by the importer. This supports the Ch 37 classification. |
| "Low Sensitivity" Claim | Ensure your technical data proves it is insensitive to visible light. If it’s actually high-speed photographic film, this description is fraudulent and risky. |
| Section 122 Surcharge | This 10% surcharge is specific and applies to many Chinese imports. Ensure your broker is aware of the "122 Clause" inclusion in the total cost. |
| De Minimis ($800) | Warning: Do not split shipments to bypass tariffs. CBP has strict rules against "fragmentation" to avoid Section 301/122 duties. |
🌍 Five, Global Market Comparison (2026 Outlook)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3701.10.00.60 / 3702.10.00.30 |
38.7% | FDA (if medical), UL | Highest Burden. Section 301 + 122 apply. |
| 🇺🇸 USA | 3920.79.10.00 |
41.2% | None (Plastic) | Worse than X-Ray. Avoid if product is photographic. |
| 🇨🇳 China | 3701 / 3702 |
3.7% (Import) | CCC (if applicable) | Low base tariff, no US-style surcharges. |
| 🇪🇺 EU | 3701 / 3702 |
0% - 4% | CE (if medical device) | No Section 301/122 equivalents. Much cheaper. |
| 🇬🇧 UK | 3701 / 3702 |
0% - 4% | UKCA | Post-Brexit tariffs are generally favorable for pharma/medical supplies. |
📌 Conclusion: * The USA is a high-cost market for this product due to geopolitical tariffs. * Chapter 37 (Photographic) is preferable to Chapter 39 (Plastic) for X-ray films, as it has a lower base tariff (3.7% vs 6.2%). * Medical X-ray film is the most common and tariff-efficient classification within this dataset.
📌 Six, Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Classifying Medical X-Ray Film under 3920.79.10.00 (Plastic Film)
👉 Consequence: You pay 41.2% instead of 38.7%. Not only do you lose money, but you risk an audit for misclassification.
✅ Fix: Always use 3701 or 3702 for X-ray imaging films.
❌ Mistake 2: Assuming "Low Sensitivity" = Low Tax 👉 Consequence: "Low Sensitivity" refers to light sensitivity, not tax status. The 25% Section 301 and 10% Section 122 still apply. ✅ Fix: Factor in the 38.7% - 41.2% total landed cost from Day 1.
❌ Mistake 3: Hiding the Chinese Origin 👉 Consequence: Severe penalties, seizure, and fraud charges. The 10% Section 122 surcharge is aggressive and enforced. ✅ Fix: Be transparent. Use proper origin documentation.
❌ Mistake 4: Splitting Shipments to Use De Minimis 👉 Consequence: CBP will consolidate values and assess the full 38.7% - 41.2% tariff plus penalties. ✅ Fix: Declare the full value accurately. Plan for the high tariff in your pricing model.
🎯 Seven, Conclusion: Precision Classification, Cost Efficiency
🎯 Key Takeaway:
🔹 "X-Ray Film = Ch 37 (38.7%) | Plastic Microfilm = Ch 39 (41.2%). Don't pay extra for wrong HS!" 🔹 "US Market is Expensive: 38.7%-41.2% Total Tariff. Plan your margin accordingly." 🔹 "Material & Use Define HS: Medical Imaging goes to 37, Archival Plastic goes to 39."
📌 Pro Tip: If your product is strictly for document archiving (not X-ray imaging) and is made of plastic, consider if 3920.79.10.00 is indeed the best fit. However, if it has any photographic/emulsion coating, it must be classified under Chapter 37 to avoid misdeclaration risks, even if the tax is slightly lower (38.7% vs 41.2%, the compliance risk of 3920 is higher).
📣 Immediate Action:
📞 Consult a Licensed Customs Broker: Provide product samples and technical sheets. 📝 Request an Advance Ruling: Especially for ambiguous "Microfilm" products, a CBP ruling can protect you from future audits. 💰 Calculate Landed Cost: Include 38.7% - 41.2% in your pricing strategy for US imports.
✨ Professional Clearance Starts with Accurate Classification! 💼 Every percentage point of tax is your bottom line!
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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。