HS 370232 Other, with silver halide emulsion
Quick Answer: Photographic film and paper, with silver halide emulsion, imported under HS 370232 enters the UK duty-free, the EU at rates up to 6.50% ad valorem, and the US at rates ranging from free to 25% ad valorem. This classification specifically covers photographic film and paper that are coated with a light-sensitive silver halide emulsion, excluding certain specialized types. Importers should be aware of varying tariff rates across major markets, which can significantly impact landed costs. According to CustomTariffs data, careful consideration of the specific product's characteristics and destination country is crucial for accurate customs declarations and duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702321000 | 0.00 % | — | — |
| 3702328500 | 0.00 % | — | — |
| 3702320000 | — | — | — |
| 3702322000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702322000 | 5.30 % | — | — |
| 3702320000 | — | — | — |
| 3702321000 | 6.50 % | — | — |
| 3702328500 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 37023201 | 3.7% | Free (17 programs) | — |
| 3702320130 | — | — | ["m<sup>2</sup>"] |
| 3702320160 | — | — | ["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 3702.32?
Imports of Other, with silver halide emulsion 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 370232 cover?
This subheading covers photographic film and paper, in rolls, that are coated with a silver halide emulsion and are intended for photographic purposes, excluding those specifically designed for X-ray applications. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a broad range of light-sensitive materials. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this as unexposed photographic film and paper, in rolls, with a width not exceeding 60 mm, coated with silver halide emulsion, and not for X-ray.
What falls outside HS 370232?
The following products are excluded from HS 370232: photographic film and paper for X-ray applications, which are classified under HS 370210; photographic film and paper in rolls exceeding 60 mm in width, which fall under HS 370243 or 370290 depending on their specific characteristics; and exposed photographic film and paper, which are classified in Chapter 37 but not within this specific heading. Also excluded are digital imaging media and non-photographic films with emulsions not based on silver halide.
What are common classification mistakes for HS 370232?
A common error is misinterpreting the width specification of the film or paper. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify rolls wider than 60 mm under this subheading, when they should be classified under HS 370243 (for other film, not perforated) or HS 370290 (for other film, perforated). Another mistake is classifying X-ray film, which has a distinct classification.
How should importers classify products under HS 370232?
The correct procedure for classifying photographic film and paper under HS 370232 involves a multi-step verification process. Importers and customs brokers must first confirm that the product is indeed unexposed photographic film or paper coated with a silver halide emulsion. Secondly, they must verify that the product is supplied in rolls and that its width does not exceed 60 mm. Finally, it is crucial to ensure the product is not intended for X-ray applications, consulting the product's technical specifications and the relevant HS nomenclature for definitive guidance.
How is the duty calculated for products under HS 370232?
A roll of 35mm color photographic film, weighing 0.02 kg and declared at a customs value of $50 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 3.0% of $50 USD = $1.50. This specific rate applies to unexposed photographic film in rolls not exceeding 60 mm in width.
Which trade agreements reduce duties for HS 370232?
Several free trade agreements may reduce the applicable duty rate for HS 370232, including the United States-Mexico-Canada Agreement (USMCA), where qualifying goods may be eligible for Free entry. For goods originating from Canada or Mexico, a self-certified origin statement is typically required. While not a free trade agreement, the Generalized System of Preferences (GSP) may offer reduced or Free entry for qualifying goods from certain developing countries, requiring a GSP Form A. Specific preferential rates vary by country of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 370232, 'Other, with silver halide emulsion'?
The import duty rates for HS code 370232 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under various trade agreements can also apply. The EU TARIC system and the UK Trade Tariff will show different rates depending on the origin of the goods and specific trade agreements in place. Importers should always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates.
How is the duty calculated for HS code 370232 if a duty rate applies?
The duty calculation for HS code 370232 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 5.30% ad valorem duty and the declared value of the imported goods is $10,000, the duty would be calculated as: 5.30% of $10,000 = $530.00. If a specific duty applies, such as $0.50 per square meter, the calculation would be $0.50 multiplied by the total square meters imported. Always verify the basis of duty calculation (ad valorem, specific, or compound) in the importing country's tariff.
What are the key classification criteria for goods falling under HS code 370232?
HS code 370232 covers 'Other' photographic or cinematographic film, in rolls, with silver halide emulsion, not intended for photographic purposes. The primary classification criteria are: 1. It must be a film in rolls. 2. It must be coated with silver halide emulsion. 3. It must not be intended for photographic purposes (e.g., X-ray film, industrial recording film). If the film is intended for photographic or cinematographic purposes, it would likely fall under other subheadings of heading 3702. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between photographic and non-photographic applications.
Which trade agreements commonly offer preferential duty rates for HS code 370232?
Trade agreements can significantly reduce or eliminate duties for HS code 370232. For example, the US has agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries like Chile (CL) and South Korea (KR) that may offer preferential rates, often listed as 'Free' under specific origin criteria. The EU's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also provide preferential access. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 370232?
Standard import documentation for HS code 370232 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the film, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under a trade agreement, or specific declarations confirming the intended non-photographic use of the film. Customs brokers should verify the exact requirements with the importing country's customs authority (e.g., US Customs and Border Protection, HM Revenue and Customs in the UK, or national customs agencies within the EU).