Wide format Film Reel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3701996030 | 35.0% | CN | US | 官方文档 |
| 3701996060 | 35.0% | CN | US | 官方文档 |
| 3702440160 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🎞️ Wide Format Film Reel (Microfilm & Photographic Film)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Wide Format Film Reel"?
A wide format film reel refers to photographic or microfilm media wound on a spool or reel, typically used for archival, data storage, or photographic reproduction. These reels are not standard 35mm or 16mm film — they are wide-format, meaning their width exceeds 105mm, often used in industrial, government, or library preservation systems.
In international trade, such items are classified under photographic or microfilm subheadings, based on: - Physical form: reel, strip, or roll (not flat sheets) - Material: non-paper, non-textile, photosensitive base (e.g., polyester or acetate film) - Function: unexposed or exposed, but primarily for image/data storage (not printing)
⚠️ Key Classification Clue:
- If the product is unexposed, photosensitive, and wider than 105mm, it falls under 3702.44.01.60
- If it’s non-photosensitive, flexible plastic film, used for microfilm storage, it may be classified under 3920.59.10.00 or 3920.99.20.00
📦 Two, HS Code Classification Details (2026 Official Tariff Match)
| HS Code | Product Description | Applicable Use Case | Material Type | Exposure Status |
|---|---|---|---|---|
3920.59.10.00 |
Microfilm reel, in roll form, made of acrylic polymer-based flexible film/membrane | Archival storage, data backup, library systems | Plastic / Polymer (Acrylic) | Unexposed or exposed |
3920.99.20.00 |
Microfilm reel, in strip/film form, non-metallic, non-paper, no raw material conflict | General-purpose microfilm, digital migration projects | Plastic (non-specific) | Unexposed |
3701.99.60.30 |
Wide format positive film, in roll form, used for graphic art imaging | Art reproduction, museum archives, historical documents | Non-paper, non-textile, photosensitive | Positive (developed) |
3701.99.60.60 |
Wide format unexposed photographic film, width > 105mm, non-paper base | High-resolution imaging, scientific documentation | Non-paper, non-textile, photosensitive | Unexposed |
3702.44.01.60 |
Wide format unexposed positive film, width > 105mm, non-paper base, photosensitive | Industrial, medical, engineering, or archival imaging | Polyester/acetate film base | Unexposed |
🔍 Critical Insight:
- "Wide format" = width > 105mm → triggers higher tariff rate under 3702.44.01.60
- "Positive film" = developed image (not negative) → still classified under 3701.99.60.30 / 3701.99.60.60
- "Microfilm" with plastic base → falls under 3920.59.10.00 or 3920.99.20.00
- "Flexible film" made of acrylic polymer → only fits3920.59.10.00
💰 Three, 2026 Updated Tariff Breakdown (With Full Add-on Clause Explanation)
✅ Target Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 3920.59.10.00 — Acrylic Polymer-Based Microfilm Reel
| Item | Detail |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% (from USTR List 3A) |
| IEEPA Section 122 Clause Duty | +10.0% (for China-origin goods, per IEEPA 9903.01.24) |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption? | ❌ No (denied under 9903.88.01) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3920.59.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 6.0% base = standard tariff for acrylic polymer film
- 25% USITC = Section 301 “Trade War” tariff on Chinese goods
- 10% IEEPA 122 Clause = Emergency economic powers targeting China’s tech and industrial goods
- Total = 41% — Very high, especially for bulk microfilm shipments
🎯 2. 3920.99.20.00 — General Microfilm Reel (Plastic, Non-Metallic)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 39.2% |
| Tax Calculation | CIF × 39.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3920.99.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slightly lower than3920.59.10.00due to lower base tariff (4.2%)
- Still subject to full 35% additional from USITC + IEEPA
- No material conflict (e.g., no metal, no paper) → qualifies for this subheading
🎯 3. 3701.99.60.30 — Wide Format Positive Film (Graphic Art Use)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3701.99.60.30 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- 0% base tariff — but still 35% total due to 25% + 10% add-ons
- "Positive film" = developed image → not for data storage, but artistic/visual reproduction
- Width > 105mm is acceptable — does not affect classification
🎯 4. 3701.99.60.60 — Wide Format Unexposed Photographic Film (Non-Paper Base)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3701.99.60.60 → FOOTNOTE:9903.88.01 |
📌 Clarification:
- Unexposed = not yet developed → used for future imaging
- Non-paper, non-textile = confirmed film base (e.g., polyester, acetate)
- Wide format = >105mm → acceptable, no classification conflict
🎯 5. 3702.44.01.60 — Wide Format Unexposed Positive Film (Width > 105mm)
| Item | Detail |
|---|---|
| Base Tariff | 3.7% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Clause Duty | +10.0% |
| Total Effective Duty | 38.7% |
| Tax Calculation | CIF × 38.7% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3702.44.01.60 → FOOTNOTE:9903.88.01 |
📌 Why This Is Higher:
- 3.7% base tariff is higher than 0% in 3701.99.60.60
- But same 35% add-ons → total 38.7%
- Specifically for wide format positive film (unexposed), so most precise fit for high-resolution industrial/medical imaging
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Delays)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirms width, material, base type, exposure status |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves non-paper, non-textile, photosensitive base |
| ✅ Product Photos (with reel, label, dimensions) | ✔️ | Critical for visual inspection by CBP |
| ✅ Commercial Invoice | ✔️ | Must state "Wide Format Microfilm Reel" or "Unexposed Positive Film" |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for tariff eligibility (e.g., if from Vietnam, can apply for IEEPA exemption) |
| ✅ Third-Party Lab Test Report | ✔️ | Confirms film base (e.g., polyester, acrylic) |
| ✅ Packing List | ✔️ | Shows reel count, weight, packaging type |
✅ 2.申报技巧 (申报口诀)
🔥 "Width > 105mm? → Check 3702.44.01.60!
Plastic base? → 3920.59.10.00 or 3920.99.20.00!
Unexposed? → 3701.99.60.60 or 3702.44.01.60!
Positive? → 3701.99.60.30!
Don’t split! One reel = one HS Code!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Acrylic film, 120mm wide, unexposed | 3920.59.10.00 |
3920.99.20.00 |
Overpay, misclassification |
| Non-paper, 110mm film, unexposed | 3702.44.01.60 |
3701.99.60.60 |
Wrong subheading, higher tax |
| Positive film, 100mm wide | 3701.99.60.30 |
3920.59.10.00 |
41% vs 35% → $600+ extra per $10k shipment |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Film from Vietnam/Mexico | Apply for IEEPA exemption → 0% total duty (if CO shows origin) |
| Mixed shipment (film + reels) | Do NOT split — declare as one unit under correct HS Code |
| Reels with metal core | Not eligible for 3920.59.10.00 → may fall under 3920.99.20.00 or 3920.99.90.00 |
| Film used in medical imaging | Can apply for non-commercial use or R&D exemption — requires documentation |
| Reels for government archives | May qualify for exempted import under USTR Special Waivers |
🌍 Five, Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3702.44.01.60 |
38.7% (China) | None (but must declare) | Highest tariff due to IEEPA + USITC |
| 🇨🇳 China | 3920.59.10.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3701.99.60.60 |
0% (if CE) | CE | No 301/IEEPA tariffs |
| 🇦🇺 Australia | 3702.44.01.60 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 3701.99.60.60 |
0% | PSE | No additional duties |
📌 Insight:
- Only the U.S. imposes IEEPA + USITC tariffs on wide format film
- Vietnam/Mexico origin goods can avoid 35%+ add-ons → strongly recommend shifting production
📌 Six, Common Mistakes & Risk Warnings (Avoid These!)
❌ Mistake 1: Splitting film and reels into separate shipments
👉 Result: Each item taxed at up to 89.5% → Total tax > 179% on $10k shipment!
❌ Mistake 2: Calling "acrylic film" a "plastic reel" → misclassified as 3920.99.20.00
👉 Result: 41% vs 39.2% → $180 extra per $10k — avoidable!
❌ Mistake 3: Not providing film base proof (MSDS/test report)
👉 Result: CBP may delay release, request sample testing, or reclassify at higher rate
❌ Mistake 4: Using generic name like “film roll” or “microfilm”
👉 Result: Customs may default to 3701.99.60.60 — missed opportunity for 3702.44.01.60 (which is more accurate)
✅ Correct Declaration Example:
“Wide Format Unexposed Positive Photographic Film Reel, 120mm Width, Acrylic Polymer Base, 100m Roll, Model XYZ, Non-Paper, Non-Textile, For Archival Imaging, Unexposed, Origin: China”
🎯 Seven, Conclusion: Precision Beats Guesswork
🎯 Remember the Golden Rule:
🔹 "Width > 105mm? → 3702.44.01.60!"
🔹 "Acrylic film? → 3920.59.10.00!"
🔹 "Unexposed? → 3701.99.60.60 or 3702.44.01.60!"
🔹 "Don’t split, don’t guess — declare right, pay less!"
📌 Pro Tip:
If your film is produced in Vietnam, Mexico, or Malaysia, you can apply for IEEPA exemption and pay only 0%–5% in the U.S.
✅ Action Step: Request Advance Ruling (Pre-Review) from U.S. Customs before shipment.
📣 Take Action Now:
📞 Contact a customs broker with U.S. Section 301/IEEPA expertise
📂 Provide product photos, specs, and material test reports
🚀 Get your HS Code pre-approved — avoid delays, fines, and overpayment!
✨ Professional Clearance Starts with Perfect Classification!
💼 Your shipment’s fate is sealed in the HS Code — get it right the first time!
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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。