Photosensitive Emulsion Microfilm
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3824810000 | 40.0% | CN | US | 官方文档 |
| 3824997000 | 35.0% | CN | US | 官方文档 |
| 3707100090 | 38.0% | CN | US | 官方文档 |
| 3707100005 | 38.0% | CN | US | 官方文档 |
| 3506911000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Photosensitive Emulsion Microfilm
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy 📌 I. Product Definition & Classification: What Exactly is "Photosensitive Emulsion"?
Photosensitive emulsion microfilm is a critical component in the photographic, imaging, and industrial inspection industries. In international trade, it is generally classified based on its chemical nature, physical form, and primary function.
The key distinction lies in whether the product is: 1. An additive/adhesive agent used to coat films or papers (Chemical Preparation). 2. A photographic preparation in its final form (Photographic Chemical Product). 3. An adhesive/coating with optical functions (Adhesive/Tape).
⚠️ Key Distinction Point: - If the product is an additive/penetrant added to other chemical processes to improve film sensitivity → It falls under Chapter 38 (Miscellaneous Chemical Products). - If the product is a ready-to-use photographic emulsion (like film or coated sheets for imaging) → It falls under Chapter 37 (Photographic or Cinematographic Goods). - If the product is primarily a coating/adhesive with special optical properties → It may fall under Chapter 35 (Albuminoidal Substances; Glues).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Primary Classification Logic |
|---|---|---|---|
3824.81.00.00 |
Photographic emulsion penetrating agent / Chemical preparation | Used as an additive in chemical or industrial processes; form fits chemical preparations | 🧪 Chemical Preparation (Chapter 38) |
3824.99.70.00 |
Other chemical preparations (photosensitive emulsion) | General chemical industry applications; not specifically photographic film | 🧪 Miscellaneous Chemical (Chapter 38) |
3707.10.00.90 |
Photographic emulsion (other) | Sensitive emulsions for photographic use; format fits "other" categories | 📸 Photographic Chemical (Chapter 37) |
3707.10.00.05 |
Photographic emulsion (based on chemical identity) | Same chemical essence as photographic emulsions; fallback category principle | 📸 Photographic Chemical (Chapter 37) |
3506.91.10.00 |
Photo-sensitive emulsion (chemical adhesive/coating form) | Organic polymer-based modified adhesive; optical/sensitive functional coating feature | 🧴 Adhesive/Coating (Chapter 35) |
🔍 Important Reminder: - Chapter 38 Codes are used when the emulsion is treated as a chemical reagent or additive. - Chapter 37 Codes are used when the product is a ready-to-use photographic material. - Chapter 35 Code is used when the product is primarily a coating or adhesive with specialized optical properties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Country of Origin: China (CN) ✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3824.81.00.00 —— Photographic Emulsion Penetrating Agent (Chemical Preparation)
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 122:10% → Section 301:25% → USITC:3824.81.00.00 |
📌 Explanation: - "Base Tariff 5%" is the standard Most Favored Nation (MFN) rate for this chemical preparation. - "Section 301 Surcharge 25%" is from the U.S. Trade Act Section 301, targeting Chinese-origin goods. - "Section 122 Surcharge 10%" is an additional tariff under Section 122 of the Trade Act. - Total 40%: This is a high tariff category. Must be factored into cost structures!
🎯 2. 3824.99.70.00 —— Other Chemical Preparations (Photosensitive Emulsion)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 122:10% → Section 301:25% → USITC:3824.99.70.00 |
📌 Note: - Although the base rate is lower (0%), the surcharges remain the same. - This code is used when the emulsion does not fit specific subcategories in Chapter 38 but is still a chemical preparation.
🎯 3. 3707.10.00.90 & 3707.10.00.05 —— Photographic Emulsions (Chapter 37)
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF × 38.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 122:10% → Section 301:25% → USITC:3707.10.00.05 / 3707.10.00.90 |
📌 Explanation: - These codes apply if the product is classified as a photographic chemical product. - The base rate is 3%, but with surcharges, the total is 38%. - Key difference: Chapter 37 is for photographic goods, not general chemicals.
🎯 4. 3506.91.10.00 —— Photosensitive Emulsion (Chemical Adhesive/Coating)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 122:10% → Section 301:25% → USITC:3506.91.10.00 |
📌 Note: - This code applies if the emulsion is considered a modified adhesive or coating. - Total rate is 35%, same as
3824.99.70.00.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documents Checklist (All are mandatory)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include chemical composition, form (liquid/paste/film), sensitivity range, intended use |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Critical for chemical classification and safety compliance |
| ✅ Product Photos (with Label) | ✔️ | Clear view of packaging, batch number, expiration date, and labeling |
| ✅ Third-Party Test Report | ✔️ | If applicable, any chemical analysis or sensitivity test results |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Photosensitive Emulsion" and precise chemical nature |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of units, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If non-Chinese origin, may apply for preferential rates |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Chemical Identity First, Function Second, Name Precise, Rate Stable!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Emulsion is a chemical additive | 3824.81.00.00 or 3824.99.70.00 |
Misdeclare as "Film" → 38% |
| Emulsion is a photographic product | 3707.10.00.05 or 3707.10.00.90 |
Misdeclare as "Chemical" → 40% |
| Emulsion is a coating/adhesive | 3506.91.10.00 |
Misdeclare as "Film" → 38% |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Emulsion | Provide customer order + technical data sheet to prove specific chemical identity |
| Emulsion with Optical Properties | If primarily for optical coating, consider 3506.91.10.00 |
| Emulsion for Medical Imaging | If for diagnostic film, still 3707.10.00.05 unless it's a chemical prep |
| Emulsion for Industrial X-Ray | If used as a coating, consider 3506.91.10.00 |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3824.81.00.00 / 3707.10.00.05 |
35%-40% (China Origin) | None specific, but MSDS required | High tariff due to Section 301 & 122 |
| 🇨🇳 China | 3824.81.00.00 / 3707.10.00.05 |
5% or 3% | None specific | No additional surcharges |
| 🇪🇺 EU | 3824.81.00.00 / 3707.10.00.05 |
0% - 6% | REACH, CLP | No Section 301 equivalent |
| 🇦🇺 Australia | 3824.81.00.00 / 3707.10.00.05 |
5% | None specific | No additional surcharges |
| 🇯🇵 Japan | 3824.81.00.00 / 3707.10.00.05 |
0% - 3% | None specific | No additional surcharges |
📌 Conclusion: - The US is the only major market imposing high additional tariffs (301 & 122) on Chinese-origin photosensitive emulsions. - Chinese-origin photosensitive emulsions face extremely high clearance costs in the US. It is recommended to evaluate supply chain adjustments or alternative origins.
📌 VI. Common Mistakes & Pitfall Avoidance Guide (Lessons Learned)
❌ Mistake 1: Declaring "Photosensitive Emulsion" as "Photographic Film" without specifying chemical nature 👉 Consequence: Customs may reclassify to Chapter 37 or 35, leading to delayed clearance or penalties.
❌ Mistake 2: Not providing MSDS 👉 Consequence: Customs cannot verify chemical safety → Hold in warehouse, potential return.
❌ Mistake 3: Using vague terms like "Chemical Liquid" 👉 Consequence: Ambiguity in classification → 35%-40% tax ambiguity, audit risk.
❌ Mistake 4: Assuming De Minimis exemption applies 👉 Consequence: Section 301 & 122 goods are NOT eligible for De Minimis exemption → Full tax applies.
✅ Correct Practice:
"Photosensitive Emulsion, Liquid, Chemical Preparation, for Industrial Imaging Use, Model XYZ, MSDS Attached"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reducing!
🎯 Remember the Mnemonic:
🔹 "Chemical Identity First, Function Second" 🔹 "HS Code Determines Tariff, 5% vs 0% Base, Surcharges Add 35%-40%" 🔹 "Accurate Declaration Saves Thousands in Taxes"
📌 Tips:
- If your photosensitive emulsion is originally from Vietnam, Mexico, Thailand, or Malaysia, you may apply for Section 301 Exemption, reducing tariffs to 0%-5%.
- It is recommended to apply for an Advance Ruling before shipment to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Specs + Apply for HS Code Advance Ruling 🚀 Ensure your Photosensitive Emulsion clears customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification! 💼 Every Cent of Cost Deserves Precise Calculation!
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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。