HS 370239 Other
Quick Answer: Photographic film in rolls, not over 16 mm wide, with perforations, for color photography, not exposed, and other photographic film in rolls, not over 16 mm wide, with perforations, for color photography, not exposed, imported under HS 370239 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 3.7% ad valorem (with various preferential rates and a general rate of 25%). This residual classification applies to specific types of unexposed photographic film in rolls, particularly those for color photography and under 16mm in width with perforations, that do not fit into more specific subheadings. Importers should verify the exact preferential treatment applicable to their origin country in the US. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702390000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702390100 | 3.7% | Free (17 programs) | ["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 3702.39?
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 370239 cover?
This subheading covers photographic film and paper, in rolls, not exposed, other than those specifically enumerated under subheadings 3702.10 to 3702.32. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses a variety of specialized films and papers intended for photographic purposes, excluding X-ray film and perforated film. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this residual category captures films and papers that do not fit into more specific classifications within heading 3702, provided they are not exposed.
What falls outside HS 370239?
The following products are excluded from HS 3702.39: photographic film and paper that has been exposed, photographic plates, and photographic film in strips or rolls for X-ray, which are classified under other headings. Also excluded are unexposed photographic film in rolls of a width not exceeding 16 mm (HS 3702.10) and unexposed photographic film in rolls of a width exceeding 16 mm but not exceeding 35 mm, and perforated (HS 3702.31). Furthermore, paper, paperboard, and textiles, sensitized, unexposed, for photographic uses, are classified under HS 3703.
What are common classification mistakes for HS 370239?
A common error is misclassifying exposed film or paper as unexposed under this subheading, 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. Another mistake involves classifying specialized photographic materials, such as those for medical imaging or industrial inspection, under this general "other" category when they may have a more specific classification elsewhere in Chapter 37 or even in other chapters, leading to incorrect duty rates and potential penalties.
How should importers classify products under HS 370239?
The correct procedure for classifying products under HS 3702.39 involves a thorough examination of the product's physical characteristics and intended use, comparing it against the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Importers and customs brokers must verify that the film or paper is indeed unexposed and does not meet the criteria for any preceding subheadings within HS 3702. Confirmation of the material's composition and dimensions is crucial for accurate classification.
How is the duty calculated for products under HS 370239?
A roll of unexposed photographic paper, measuring 10 cm in width and 100 meters in length, declared at a customs value of $50.00 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50.00 × 10% = $5.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 3702.39.9000.
Which trade agreements reduce duties for HS 370239?
Several free trade agreements may reduce the applicable duty rate for HS 3702.39, 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 Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries, such as India. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 370239, and how do preferential rates apply?
HS code 370239 covers 'Other' photographic film and paper, in rolls or in strips, sensitized, unexposed, of a width not exceeding 610 mm. The Most Favored Nation (MFN) duty rate can vary significantly, with examples including 0.00%, 6.50%, and 3.7%. Preferential duty rates are often available under various trade agreements. For instance, rates of 'Free' (0.00%) may apply for imports from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others, depending on the specific agreement and country of origin. It is crucial to consult the relevant tariff schedule (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for the definitive rate applicable to your specific import.
What specific criteria determine if a product falls under HS code 370239 as 'Other'?
HS code 370239 is a residual category within heading 3702, which covers photographic film and paper, sensitized, unexposed, of any support other than paper, cardboard or textiles. For a product to be classified under 370239 ('Other'), it must be photographic film or paper that is sensitized and unexposed, supplied in rolls or strips with a width not exceeding 610 mm, and it must not be classifiable under any more specific subheading within heading 3702. This typically includes specialized films or papers that do not fit into categories like X-ray film or color photographic film.
What documentation is typically required for importing goods classified under HS code 370239?
Standard import documentation for HS code 370239 generally includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of import and the specific nature of the film or paper, additional certifications may be required. This could include a certificate of origin to substantiate preferential duty claims, and potentially specific declarations related to the chemical composition or intended use of the sensitized material, especially if there are environmental or safety regulations to consider. Always verify the specific requirements with the customs authority of the importing country.
How is the import duty calculated for HS code 370239, and can you provide an example?
Import duty calculation for HS code 370239 depends on whether the duty is based on an ad valorem rate (a percentage of the value) or a specific rate (per unit). Let's assume an MFN ad valorem duty rate of 6.50%. If you import 100 square meters of photographic film valued at $500 USD, the duty would be calculated as follows: Duty = Value of Goods × Duty Rate. Duty = $500 USD × 6.50% = $32.50 USD. If the duty were a specific rate, for example, $0.10 per square meter, the calculation would be: Duty = Quantity × Specific Rate. Duty = 100 square meters × $0.10/square meter = $10.00. It is essential to confirm the applicable duty basis (ad valorem or specific) and the exact rate from the official tariff schedule.
Which major trade agreements commonly offer preferential duty rates for HS code 370239?
Several major trade agreements can provide preferential duty rates, often resulting in 'Free' entry, for goods classified under HS code 370239. Examples include the United States-Mexico-Canada Agreement (USMCA), agreements with countries like Chile (e.g., US-Chile Free Trade Agreement), South Korea (e.g., US-Korea Free Trade Agreement), and agreements within the European Union's framework (for intra-EU trade or with partner countries). For imports into the UK, agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) or bilateral agreements with countries such as Singapore may offer benefits. Importers must ensure they meet the rules of origin requirements for each specific agreement to claim preferential treatment.