HS 370130 Other plates and film, with any side exceeding 255 mm
Quick Answer: Photographic plates and film, with any side exceeding 255 mm, imported under HS 370130 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN rate, with a potential 25% duty also applicable in the US depending on specific circumstances. This classification covers large-format photographic materials, such as those used in professional photography, printing, or specialized industrial applications, excluding those with perforations or specifically for X-ray. Importers should verify the exact US duty rate based on the specific product's end-use and origin. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701300000 | Free | — | ["m<sup>2</sup>"] |
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.
How to Classify This HS Code?
What products does HS 370130 cover?
This subheading covers other plates and film, sensitized, unexposed, of plastics, with any side exceeding 255 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is distinct from photographic plates and film in rolls. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to larger format, non-rolled plastic sheets and films that have been chemically sensitized for image capture but have not yet been exposed or developed, provided at least one dimension surpasses 255 mm.
What falls outside HS 370130?
The following products are excluded from HS 370130: photographic plates and film in rolls, even if they exceed 255 mm in width, as these are classified under HS 3701. Also excluded are exposed or developed plates and film, which fall under Chapter 37's later headings. Furthermore, non-sensitized plastic sheeting or film, regardless of size, is not covered by this subheading and would typically be classified under Chapter 39 (Plastics and articles thereof). For instance, a large sheet of clear polyethylene film for packaging would not be classified here.
What are common classification mistakes for HS 370130?
A common error is misinterpreting the "any side exceeding 255 mm" criterion, leading to the incorrect classification of smaller plates or film. Another frequent mistake involves confusing sensitized, unexposed film with exposed or processed film, which is classified elsewhere. Additionally, importers may incorrectly classify non-plastic materials that resemble sensitized film. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these errors.
How should importers classify products under HS 370130?
The correct procedure for classifying products under HS 370130 involves a multi-step process. Importers and customs brokers must first ascertain if the product is a plate or film, sensitized and unexposed. Secondly, they must confirm it is made of plastic. Thirdly, they must verify that at least one dimension of the plate or film exceeds 255 mm. Finally, they should consult official tariff schedules, such as the USITC HTS or EU TARIC, to confirm the specific subheading and any applicable notes or exclusions before declaring the goods.
How is the duty calculated for products under HS 370130?
A shipment of 100 sheets of sensitized, unexposed plastic film, each measuring 300 mm x 400 mm, declared at a 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 customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3701.30.0000.
Which trade agreements reduce duties for HS 370130?
Several free trade agreements may reduce the applicable duty rate for HS 370130, including the United States-Mexico-Canada Agreement (USMCA), where originating goods from Canada and Mexico can enter the US duty-free. For goods originating in the United Kingdom, preferential rates may be available under the UK-US Free Trade Agreement (once enacted) or similar arrangements, potentially leading to a 0% duty. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the specific jurisdiction and the product's origin.
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FAQ
What are the typical import duty rates for HS code 370130, covering plates and film with sides exceeding 255 mm?
The import duty rates for HS code 370130 vary by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free (0.00%). In the European Union, the TARIC system may assign different rates depending on the specific product and origin, but often falls under a general rate. The UK Trade Tariff also lists specific rates. It is crucial to consult the relevant national tariff schedule for the definitive rate applicable to your import.
How is the 'any side exceeding 255 mm' criterion applied for classifying goods under HS 370130?
This criterion refers to the physical dimensions of the plate or film. If any single dimension (length or width) of the photographic plate or film is greater than 255 millimeters (approximately 10 inches), it falls under HS code 370130. If all sides are 255 mm or less, it would be classified under a different subheading, likely 370110 for plates or 3702 for film in rolls.
What documentation is typically required when importing goods classified under HS 370130?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the photographic material (e.g., if it contains hazardous substances or is for specialized industrial use), additional certificates of origin, safety data sheets, or specific import licenses might be necessary. Always verify with the customs authority of the importing country.
Are there common trade agreements that offer preferential duty rates for HS 370130?
Yes, preferential duty rates are often available through various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the United States, such as Canada or Mexico under USMCA, may benefit from reduced or zero duties. Similarly, within the EU, goods originating from member states are typically duty-free. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
Can you provide a numerical example of how import duty is calculated for HS 370130, assuming a 25% ad valorem duty?
Certainly. If a shipment of photographic plates classified under HS 370130 has a declared customs value of $10,000 and the applicable duty rate is 25% ad valorem, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this case, $10,000 × 25% = $2,500. This $2,500 would be the import duty payable. Note that some countries may also apply other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), on top of the customs duty.