HS 370231 Other film, without perforations, of a width not exceeding 105 mm
Quick Answer: Unperforated film, not exceeding 105 mm in width, imported under HS 370231 enters the EU at 6.50%, the UK at 0.00%, and the US at 3.7% (MFN). This classification covers photographic or cinematographic film that lacks perforations and measures 105 mm or less across its width. Importers should be aware of the significant duty rate disparity between major trading blocs. For instance, while the UK offers duty-free entry, the EU imposes a substantial tariff. CustomTariffs aggregates this data, highlighting the importance of precise classification for cost-effective trade. Exporters and customs brokers must verify specific preferential rates and any potential non-tariff barriers applicable to their destination market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702319100 | 0.00 % | — | — |
| 3702310000 | — | — | — |
| 3702319700 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702310000 | — | — | — |
| 3702319100 | — | — | — |
| 3702319700 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702310100 | 3.7% | Free (17 programs) | ["No."] |
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 3702.31?
Imports of Other film, without perforations, of a width not exceeding 105 mm 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 to Classify This HS Code?
What products does HS 370231 cover?
This subheading covers photographic or cinematographic film, in rolls, which is not perforated and has a width not exceeding 105 mm. According to the World Customs Organization's Harmonized System Nomenclature, Heading 3702 specifically addresses photographic or cinematographic film, in rolls, exposed or unexposed. Subheading 3702.31 further refines this to exclude perforated films, focusing on those with a maximum width of 105 mm, such as certain types of X-ray film or specialized industrial films. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed notes confirming this scope.
What falls outside HS 370231?
The following products are excluded from HS 3702.31: photographic or cinematographic film that is perforated, regardless of width, which would be classified under other subheadings within 3702. Film exceeding 105 mm in width, even if unperforated, is also excluded. Additionally, finished photographic prints, developed film, or film in formats other than rolls (e.g., sheets) are not covered by this subheading and would be classified elsewhere, often in Chapter 37 or other relevant chapters depending on their specific nature and use.
What are common classification mistakes for HS 370231?
A common error is misinterpreting the "without perforations" criterion, leading to the incorrect classification of perforated films under this subheading. Another mistake involves confusing the width limitation; films exceeding 105 mm, even if unperforated, must be classified under a different subheading of Heading 3702. Adherence to 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, is crucial to avoid these errors.
How should importers classify products under HS 370231?
The correct procedure for classifying products under HS 3702.31 involves a systematic examination of the product's physical characteristics. Importers and customs brokers must verify that the film is supplied in rolls, is unperforated, and its width does not exceed 105 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Heading 3702 is essential for accurate determination.
How is the duty calculated for products under HS 370231?
A roll of unperforated industrial X-ray film weighing 5 kg and 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 customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3702.31.
Which trade agreements reduce duties for HS 370231?
Several free trade agreements may reduce the applicable duty rate for HS 3702.31, 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. Documentation required to claim preference under USMCA typically involves a self-certified origin statement. While not directly applicable to this specific product category in all jurisdictions, general preferential schemes like the Generalized System of Preferences (GSP) might offer reduced rates for goods from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 370231 in the United States?
Under the Harmonized Tariff Schedule of the United States (HTSUS), film of a width not exceeding 105 mm, without perforations, is classified under HS code 3702.31. The general Most Favored Nation (MFN) duty rate is 3.7% ad valorem. However, preferential rates may apply under various Free Trade Agreements. For example, goods originating from Australia (AU) may enter duty-free under the Australia-United States Trade Agreement. Always verify the specific origin and applicable trade agreement to determine the correct duty rate.
How is the import duty for HS 370231 calculated, and can you provide an example?
The duty for HS code 3702.31 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import 100 rolls of film, each valued at $50, the total customs value is $5,000. If the applicable duty rate is 3.7% (the U.S. MFN rate), the calculated duty would be $5,000 \times 0.037 = $185.00. Ensure your customs value is accurately declared and includes all assessable charges as per customs regulations.
What are the key classification criteria for HS code 370231?
HS code 3702.31, "Other film, without perforations, of a width not exceeding 105 mm," requires careful attention to two primary criteria: the absence of perforations and the width of the film. The film must not have any perforations along its edges or within its surface. Furthermore, its width must not exceed 105 mm. This distinguishes it from other photographic films in heading 3702, which may have perforations or be wider. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed definitions and examples.
What documentation is typically required for importing goods under HS code 3702.31?
When importing goods classified under HS code 3702.31, standard import documentation is 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 for transport. Depending on the country of import and the specific nature of the film (e.g., if it's for specialized industrial or medical use), additional certifications or permits might be necessary. It is crucial to consult the importing country's customs authority or a licensed customs broker for a comprehensive list of requirements.
Which common trade agreements offer preferential duty rates for HS code 3702.31?
Several trade agreements can provide preferential duty rates for HS code 3702.31. For example, the U.S. offers duty-free entry for goods originating from countries listed under its preferential programs, such as Australia (AU), South Korea (KR), and Singapore (SG), provided the rules of origin are met. The EU's TARIC system and the UK Trade Tariff also detail preferential rates under agreements like the EU-UK Trade and Cooperation Agreement. Importers should always verify the specific origin of the goods and consult the relevant preferential tariff schedule (e.g., USITC for the U.S., EU TARIC for the EU, UK Trade Tariff for the UK) to confirm eligibility and applicable rates.