HS 370243 Of a width exceeding 610 mm and of a length not exceeding 200 m
Quick Answer: Photographic film and paper, of a width exceeding 610 mm and of a length not exceeding 200 m, imported under HS 370243 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 3.7% ad valorem, with preferential rates available for certain trading partners. This classification specifically applies to photographic film and paper that is wider than 610 millimeters but no longer than 200 meters. Importers and customs brokers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702430000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702430000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702430100 | 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 3702.43?
Imports of Of a width exceeding 610 mm and of a length not exceeding 200 m 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 370243 cover?
This subheading covers photographic film and paper, in rolls, of a width exceeding 610 mm and of a length not exceeding 200 meters, specifically designed for photographic purposes. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes various types of unexposed film and paper that meet these precise dimensional criteria, excluding those intended for other industrial applications.
What falls outside HS 370243?
The following products are excluded from HS 370243: photographic film and paper that do not meet the specified dimensions (i.e., width not exceeding 610 mm or length exceeding 200 meters), exposed film, and film or paper not intended for photographic use. For instance, large format photographic paper exceeding 200 meters in length would be classified elsewhere, as would industrial films used for printing or packaging, which are typically classified under different headings based on their specific material composition and intended use.
What are common classification mistakes for HS 370243?
A common error is misinterpreting the precise dimensional requirements for width and length. Importers may incorrectly classify rolls of film or paper that slightly exceed or fall short of the 610 mm width or 200-meter length thresholds. Additionally, confusing photographic film with other types of plastic film or paper rolls, such as those used for printing or industrial packaging, can lead to misclassification, even if dimensions appear similar. Adherence to General Rule of Interpretation (GRI) 1 is crucial.
How should importers classify products under HS 370243?
The correct procedure for classifying products under HS 370243 involves meticulously verifying the exact dimensions of the imported rolls of photographic film or paper. Importers and customs brokers must confirm that the width exceeds 610 mm and the length does not exceed 200 meters. Consulting the product's technical specifications and cross-referencing with the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is essential to ensure accurate classification and avoid potential delays or penalties.
How is the duty calculated for products under HS 370243?
A roll of 100 meters of photographic paper, 914 mm wide, declared at a customs value of $500 USD, would attract a US Most Favored Nation (MFN) duty of $0.00. This is calculated using the MFN rate of 0% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 3702.43.00. The duty is determined by applying the percentage rate to the declared customs value, resulting in a duty amount of 0% × $500 = $0.00.
Which trade agreements reduce duties for HS 370243?
Several free trade agreements may reduce the applicable duty rate for HS 370243, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the import duty rates for HS code 370243, specifically for "photographic film and paper, exposed and developed, other than cinematographic film" of a width exceeding 610 mm and length not exceeding 200 m?
The Most Favored Nation (MFN) duty rate for HS code 370243 is 6.50% ad valorem. However, preferential duty rates may apply based on trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Importers should consult the latest Harmonized Tariff Schedule of the United States (HTSUS) or relevant trade agreement texts for definitive rates applicable to their specific origin country.
What specific criteria define a product under HS code 370243?
HS code 370243 specifically covers photographic film and paper, exposed and developed, that is not cinematographic film. The key classification criteria are its physical dimensions: the width must exceed 610 mm, and the length must not exceed 200 m. Both conditions must be met for classification under this code. Products that do not meet these width and length specifications would fall under different subheadings.
How is the import duty for HS code 370243 calculated with a concrete example?
The duty is calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if a shipment of photographic film classified under HS 370243 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.50%, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. Importers must ensure accurate valuation and apply the correct duty rate based on the origin of the goods.
Which common trade agreements offer preferential duty rates for HS code 370243, and what documentation is needed?
Several trade agreements may offer preferential duty rates for HS code 370243. For example, goods originating from Australia (AU) may enter duty-free under the US-Australia Free Trade Agreement. Other agreements, such as those with Canada (CA) or Mexico (MX) under USMCA, or agreements with countries like South Korea (KR) or Chile (CL), might also provide reduced or free entry. To claim preferential treatment, importers typically require a Certificate of Origin or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify the specific requirements for each agreement.
What are the typical documentation requirements for importing goods under HS code 370243?
Beyond the standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing photographic film and paper under HS code 370243 may require specific declarations. If claiming preferential duty rates, a valid Certificate of Origin or a declaration of origin is essential. Depending on the nature of the photographic material and its intended use, additional certifications or permits related to health, safety, or specific industry standards might be necessary. Customs brokers should advise on any specific requirements based on the product's composition and the importing country's regulations.