HS 370199 Other
Quick Answer: Photographic plates and film, unexposed, of other materials, not for X-ray, imported under HS 370199 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate for most classifications. This residual category captures photographic plates and film made from materials other than paper, paperboard, or plastics, and which are not intended for X-ray imaging. Importers should verify specific subheadings within HS 3701.99 for precise duty rates, as the US has additional classifications with a 25% duty. CustomTariffs aggregates this data, highlighting the generally duty-free entry for these specialized photographic materials in major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3701990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 370199 | — | — | — |
| 37019960 | Free | — | — |
| 3701996060 | — | — | ["m<sup>2</sup>"] |
| 3701993000 | Free | — | ["m<sup>2</sup>"] |
| 3701996030 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370199 cover?
This subheading covers other photographic plates and film, exposed and developed, other than cinematographic film. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for photographic materials that have undergone exposure and development processes but do not fall under more specific descriptions within heading 3701, such as those for medical or dental use. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, encompassing a broad range of specialized photographic media not otherwise specified.
What falls outside HS 370199?
The following products are excluded from HS 370199: photographic plates and film that are unexposed, cinematographic film, and photographic plates and film that are exposed but not developed. Specifically, medical X-ray films (HS 370110), dental X-ray films (also HS 370110), and all forms of cinematographic film (HS 3702) are classified under their respective headings. Unexposed film or plates, even if intended for specific photographic applications, are classified in HS 370110 or 3702, depending on their intended use.
What are common classification mistakes for HS 370199?
A common error is misclassifying unexposed photographic materials or cinematographic film under HS 370199. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly assign exposed but undeveloped film to this code, when it should be classified based on its specific type and intended use, potentially in other chapters or headings related to raw materials or semi-finished goods.
How should importers classify products under HS 370199?
The correct procedure for classifying products under HS 370199 involves a thorough review of the product's physical characteristics and intended use. Importers and customs brokers must confirm that the photographic plate or film has been both exposed and developed. If the product is not cinematographic and does not fit into more specific subheadings of 3701 (like medical or dental), then 370199 is the appropriate residual category. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial for accurate determination.
How is the duty calculated for products under HS 370199?
A batch of 100 specialized photographic plates, exposed and developed for industrial imaging, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($500 USD × 0.05 = $25.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 370199?
Several free trade agreements may reduce the applicable duty rate for HS 370199, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a specific origin declaration is typically required, depending on the agreement and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 370199, covering 'other' photographic plates and film, exposed and developed?
The duty rates for HS code 370199 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, preferential rates under trade agreements may apply. In the EU, under the TARIC system, the rate is also typically Free for most origins, but specific trade agreements can alter this. The UK Trade Tariff shows a duty rate of Free for goods originating from countries with a Free Trade Agreement. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and origin.
How is the duty calculated for HS code 370199 if a duty rate applies?
The calculation method depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a hypothetical 25% ad valorem duty applied to a shipment of photographic plates valued at $10,000, the duty would be $10,000 \times 0.25 = $2,500. If a specific duty applied, such as $0.50 per square meter, and the shipment contained 100 square meters, the duty would be 100 \times $0.50 = $50. Always verify the calculation basis (ad valorem or specific) and the applicable rate from the official tariff.
What documentation is typically required for importing goods classified under HS code 370199?
Standard import documentation is generally required, including a commercial invoice detailing the description, quantity, unit price, and total value of the photographic plates or film. A packing list is also essential. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Customs declarations must accurately reflect the classification and value. Specific import licenses or permits are usually not required for this category unless the content of the film is regulated.
What are the classification criteria for HS code 370199, and what distinguishes it from other codes within Chapter 37?
HS code 370199 falls under Chapter 37, which covers photographic and cinematographic goods. Specifically, 3701 covers photographic plates and film, exposed and developed. Code 370199 is an 'Other' category, meaning it applies to photographic plates and film that are exposed and developed but do not fit into more specific subheadings within 3701 (e.g., those for color, or specific types of plates). The key criteria are that the goods must be photographic plates or film, they must have been exposed and developed, and they must not be classifiable elsewhere in heading 3701. For example, X-ray films are often classified under a more specific code (e.g., 3701.91).
Which major trade agreements might offer preferential duty rates for goods classified under HS code 370199?
The applicability of preferential duty rates depends on the specific trade agreements between the importing country and the country of origin. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) could offer preferential treatment if the goods meet the rules of origin. For imports into the European Union, agreements with countries such as the UK (post-Brexit), Switzerland, or nations covered by Economic Partnership Agreements (EPAs) might provide reduced or zero duties. Similarly, the UK has numerous Free Trade Agreements (FTAs) that could impact duty rates. Importers must verify the origin of their goods and consult the relevant preferential tariff schedules or trade agreement texts to determine eligibility.