HS 370191 Other
Quick Answer: Photographic plates and film, not exposed, of other materials, imported under HS 370191, enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US at rates ranging from 3.7% ad valorem to 25% ad valorem, with some countries receiving duty-free entry. This classification covers photographic plates and film made from materials other than paper, paperboard, or plastics, such as glass or metal. Importers should verify specific preferential rates and potential anti-dumping duties for the US market. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701910000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701910030 | — | — | ["No."] |
| 37019100 | 3.7% | Free (17 programs) | — |
| 3701910060 | — | — | ["m<sup style=\"font-size: 9.75px;\">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 3701.91?
Imports of Other 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, GSP, and 14 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 370191 cover?
This subheading covers photographic plates and film, exposed and developed, other than cinematographic film, specifically those not falling under HS 370199. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes, but is not limited to, X-ray films and other specialized photographic materials that have undergone exposure and development processes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to finished photographic products ready for use or viewing, excluding those with specific characteristics detailed elsewhere.
What falls outside HS 370191?
The following products are excluded from HS 370191: unexposed photographic plates and film (classified under HS 370110, 3702, or 3703), cinematographic film (HS 3702), photographic paper, paperboard, and textiles (HS 3703), and photographic chemicals (Chapter 29 or 38). Also excluded are exposed and developed cinematographic film, which are specifically classified under HS 3702. For instance, blank photographic paper intended for printing is classified under HS 3703, not this subheading.
What are common classification mistakes for HS 370191?
A common error is misclassifying unexposed photographic materials as exposed and developed ones, violating General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify specialized medical imaging films, such as X-ray films, under this subheading when they might have a more specific classification within Chapter 37 or even Chapter 90 if they are part of a medical device. Ensuring the film is indeed "developed" is crucial.
How should importers classify products under HS 370191?
The correct procedure for classifying products under HS 370191 involves a thorough examination of the product's physical characteristics and its stage of processing. Importers and customs brokers must verify that the photographic plates or film have been both exposed and developed. Consulting the official WCO HS Nomenclature, the USITC HTS, or the EU TARIC database for specific product descriptions and explanatory notes is essential. If the product is not cinematographic and is a developed photographic plate or film, HS 370191 is likely applicable, unless a more specific subheading exists.
How is the duty calculated for products under HS 370191?
A shipment of 100 sheets of medical X-ray film, weighing 5 kilograms and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 370191. Note that specific medical imaging films may have different classifications and duty rates.
Which trade agreements reduce duties for HS 370191?
Several free trade agreements may reduce the applicable duty rate for HS 370191, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as per the specific agreement's requirements, is typically required for goods originating from eligible countries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 370191, specifically for 'other' photographic plates and film, exposed and developed?
The Most Favored Nation (MFN) duty rate for HS code 370191 is 6.50% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from countries with specific trade agreements with the United States may receive reduced or free entry. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the most current and applicable rates based on the country of origin. For instance, goods from Australia (AU) may be eligible for free entry under the Free Trade Agreement.
How is the duty calculated for HS code 370191, and can you provide an example?
The duty for HS code 370191 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For example, if a shipment of photographic plates valued at $10,000 is imported and subject to the MFN duty rate of 6.50%, the import duty would be calculated as: $10,000 (value) × 0.0650 (duty rate) = $650. Always ensure the declared value is the entered customs value, which includes the cost of goods, insurance, and freight to the port of entry.
What specific criteria determine if a product falls under HS code 370191 ('Other') versus other subheadings within 3701?
HS code 3701 covers 'Photographic paper, paperboard and textiles, sensitised, unexposed.' Subheading 3701.91 specifically pertains to 'Other' photographic plates and film, exposed and developed. This means that if a photographic plate or film has been exposed to light and subsequently developed (i.e., an image has been created on it), and it does not fit into more specific categories within Chapter 37 (such as those for specific types of medical or dental films), it would be classified under 3701.91. The key distinction is that the product is no longer unexposed and has been processed to reveal an image.
What documentation is typically required for importing goods classified under HS code 370191?
When importing goods under HS code 370191, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, for preferential duty rates, a Certificate of Origin (COO) is often mandatory to prove the goods' eligibility under a specific trade agreement. Importers should also be prepared to provide any technical specifications or product literature that supports the classification of the photographic plates or film.
Which common trade agreements offer preferential duty rates for HS code 370191 into the United States, and how can importers claim these benefits?
Several trade agreements may offer preferential duty rates for HS code 370191. For instance, agreements like the US-Australia Free Trade Agreement (AU) might provide duty-free entry. Other agreements, such as those with South Korea (KR) or Singapore (SG), could also offer reduced rates. To claim these benefits, importers must ensure the goods originate from a qualifying country and possess a valid Certificate of Origin (COO) that meets the specific requirements of the relevant trade agreement. This COO, along with other standard import documents, must be presented to U.S. Customs and Border Protection (CBP) at the time of entry. The specific preferential rates can be found by consulting the USITC Harmonized Tariff Schedule and cross-referencing with the relevant Free Trade Agreement's annexes.