HS 370244 Of a width exceeding 105 mm but not exceeding 610 mm

Quick Answer: Photographic film and paper, of a width exceeding 105 mm but not exceeding 610 mm, enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US with rates varying from 3.7% ad valorem to 25% ad valorem, with certain trade agreements offering duty-free entry. This classification specifically applies to unexposed photographic film and paper within the specified width range, excluding those for X-ray. Importers and customs brokers should note the significant duty rate disparities between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3702440000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3702440000 6.50 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
37024401 3.7% Free (17 programs)
3702440130 ["m<sup>2</sup>"]
3702440160 ["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 3702.44?

Imports of Of a width exceeding 105 mm but not exceeding 610 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?

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What products does HS 370244 cover?

This subheading covers photographic film and paper, in rolls, of a width exceeding 105 mm but not exceeding 610 mm, which are not perforated. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes materials coated on one side only with photosensitive emulsion. The USITC Harmonized Tariff Schedule and the EU TARIC system further define this by specifying that the film must be intended for photographic purposes and fall within the defined width parameters, excluding materials for other industrial applications.

What falls outside HS 370244?

The following products are excluded from HS 370244: photographic film and paper with a width of 105 mm or less, or exceeding 610 mm, as these fall under different subheadings. Also excluded are perforated films, which are classified under HS 370243. Furthermore, materials coated on one side only with photosensitive emulsion, such as certain industrial X-ray films or specialized printing films, are typically classified elsewhere based on their specific characteristics and intended use, often under headings for industrial materials or printed matter.

What are common classification mistakes for HS 370244?

A common error is misinterpreting the width specifications, leading to incorrect classification of rolls of film or paper. For instance, mistaking a roll of 105.5 mm for one that is 105 mm or less, or vice versa, can result in misclassification. Another frequent mistake involves confusing photographic film with other types of coated films or papers used for industrial purposes, such as thermal transfer ribbons or certain types of label stock, which may not be intended for image capture and thus fall under different HS headings, potentially violating General Rule of Interpretation 1.

How should importers classify products under HS 370244?

The correct procedure for classifying products under HS 370244 involves a meticulous examination of the product's physical characteristics, specifically its width and whether it is perforated. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to confirm the exact specifications. Verifying that the film or paper is indeed intended for photographic use and falls precisely within the 105 mm to 610 mm width range is crucial for accurate declaration.

How is the duty calculated for products under HS 370244?

A roll of 35mm color photographic film, measuring 35 mm in width (which falls under a different, narrower width category, but for illustrative purposes of calculation, let's assume a hypothetical product fitting the 370244 criteria, e.g., a 4x5 inch sheet film pack, approximately 101.6 mm x 127 mm, and thus fitting the width criteria if presented in a roll format exceeding 105mm but not 610mm, and declared at a customs value of $500 USD) would attract a US duty of $15.00. This is calculated using the MFN rate of 3.0% ad valorem (3.0% × $500), as published in the USITC Harmonized Tariff Schedule for a comparable photographic film product.

Which trade agreements reduce duties for HS 370244?

Several free trade agreements may reduce the applicable duty rate for HS 370244, including the United States-Mexico-Canada Agreement (USMCA), where qualifying goods from Canada or Mexico can enter duty-free. For goods originating in the European Union, preferential rates may apply under various bilateral agreements, potentially leading to a duty-free status. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA, or an EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.

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FAQ

What is the standard Most Favored Nation (MFN) duty rate for HS code 370244?

The standard Most Favored Nation (MFN) duty rate for HS code 370244, which covers photographic film and paper, in rolls, of a width exceeding 105 mm but not exceeding 610 mm, is 6.50% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the importing country. Always consult the latest official tariff schedule for the most current rates.

How is the duty calculated for HS 370244, and can you provide an example?

The duty for HS 370244 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if you import 100 rolls of photographic film valued at $500 USD per roll, the total value is $50,000 USD. With an MFN duty rate of 6.50%, the calculated duty would be $50,000 USD * 0.065 = $3,250 USD. Ensure accurate valuation and correct application of the duty rate.

What are the key classification criteria for HS 370244, and what distinguishes it from other photographic film codes?

The primary classification criterion for HS 370244 is the width of the roll. Specifically, the film must be 'of a width exceeding 105 mm but not exceeding 610 mm'. This distinguishes it from narrower films (covered under 3702.43) or wider films (covered under 3702.44). The material (e.g., whether it's for color or black and white, or if it's perforated) also plays a role in subheadings within this broader category, but the width is the defining factor for 3702.44 itself.

Which trade agreements offer preferential duty rates for HS 370244, and what documentation is needed?

Preferential duty rates for HS 370244 are available under various trade agreements. For instance, rates such as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicate that imports from countries like Australia (AU), Canada (CA), South Korea (KR), and others listed may be duty-free. To claim these preferential rates, importers must provide a valid Certificate of Origin or a declaration of origin that meets the requirements of the specific trade agreement. Consult the USITC (for US imports) or the EU TARIC/UK Trade Tariff (for EU/UK imports) for the precise list of countries and their respective preferential rates and documentation requirements.

Are there any specific documentation requirements beyond a Certificate of Origin for importing goods under HS 370244?

While a Certificate of Origin is crucial for claiming preferential treatment, importers and customs brokers should also be prepared to provide other documentation. This may include a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a manufacturer's declaration or technical specifications to confirm the film's width and characteristics align with HS 3702.44. Always verify specific import regulations with the customs authority of the destination country.