HS 370110 For X-ray
Quick Answer: Photographic plates and film for X-ray imaging enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US with rates varying from 3.7% ad valorem to 25% ad valorem, with numerous preferential duty-free provisions. This HS code specifically covers photographic plates and film, sensitive to X-rays, for medical, dental, or veterinary use. Importers should be aware of the significant duty rate disparities across major trading blocs, necessitating careful consideration of origin and applicable trade agreements. CustomTariffs aggregates this data to assist in compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701100030 | — | — | ["m<sup>2</sup>"] |
| 37011000 | 3.7% | Free (17 programs) | — |
| 3701100060 | — | — | ["m<sup>2</sup>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3701.10?
Imports of For X-ray may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370110 cover?
This subheading covers photographic plates and film for X-ray, unexposed, whether or not developed, but not visually projected. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes materials designed for capturing radiographic images. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to films and plates intended for medical, industrial, or scientific radiography, provided they are unexposed or have been developed but not yet used for projection.
What falls outside HS 370110?
The following products are excluded from HS 370110: photographic plates and film for X-ray that are visually projected, such as those used in older projection systems, and photographic plates and film for other than X-ray purposes. This includes standard photographic films for general photography (classified under 3702), as well as photographic paper (classified under 3703). Additionally, any X-ray films that have been exposed and are intended for viewing or diagnosis are typically considered medical devices or imaging supplies and would fall under different classifications, not raw photographic material.
What are common classification mistakes for HS 370110?
A common error is misclassifying exposed X-ray films under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Exposed X-ray films, having served their primary function of image capture and being ready for interpretation, are not considered "unexposed" or "developed, but not visually projected" in the context of this heading. Importers may also mistakenly include digital X-ray sensors or imaging plates, which are electronic devices and not photographic materials.
How should importers classify products under HS 370110?
The correct procedure for classifying products under HS 370110 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the photographic plates or film are specifically designed for X-ray applications and are either unexposed or developed but not yet prepared for visual projection. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 370110?
A shipment of 100 boxes of medical X-ray film, each box containing 50 sheets, with a total declared customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 370110.00.00.
Which trade agreements reduce duties for HS 370110?
Several free trade agreements may reduce the applicable duty rate for HS 370110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer preferential rates, often Free, for goods originating from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 370110, specifically for X-ray films?
The Most Favored Nation (MFN) duty rate for HS code 370110 ('Plates and film for X-ray') can vary by country. For example, the U.S. tariff rate is 3.7% ad valorem. In the European Union, under the TARIC system, the rate is 0.00%. The UK Trade Tariff lists a rate of 3.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
What specific criteria determine if a photographic plate or film falls under HS code 370110 for X-ray use?
HS code 370110 is specifically for photographic plates and film, sensitised, unexposed, for X-ray. The key classification criterion is its intended use for X-ray imaging. This typically means the material is coated with light-sensitive chemicals (like silver halides) designed to react to X-ray radiation, producing a latent image that can then be developed. Standard photographic film for visible light, even if used in a medical context for documentation, would not fall under this code.
How is the import duty for HS code 370110 calculated, and can you provide an example?
The duty for HS code 370110 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the U.S. MFN duty rate of 3.7% applies, and you import X-ray film valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.037 (Duty Rate) = $370. Some countries may also have specific duties based on quantity (e.g., per square meter), so always verify the applicable duty basis.
Which common trade agreements offer preferential duty rates for HS code 370110, and what documentation is needed?
Preferential duty rates for HS code 370110 are often available under various trade agreements. For example, under the U.S. tariff schedule, preferential rates are listed for countries such as Australia (AU), Canada (CA), Chile (CL), and South Korea (KR), often at 'Free' or a reduced percentage. To claim these preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin from the exporter, meeting the specific requirements of the relevant trade agreement.
Are there specific documentation requirements beyond the commercial invoice and packing list for importing X-ray film under HS 370110?
In addition to standard import documents like the commercial invoice, packing list, and bill of lading, importing X-ray film (HS 370110) may require specific certifications or declarations depending on the importing country's regulations. For instance, some countries may require proof that the film is intended solely for medical or industrial X-ray applications to ensure it is not diverted for other uses. Health or radiation safety certifications might also be necessary. It is advisable for importers and customs brokers to consult the importing country's customs authority or a local trade consultant for precise documentation needs.