HS 370254 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
Quick Answer: Photographic film of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 meters, other than for slides, enters the UK duty-free, the EU at 5.00%, and the US at 3.7% under the MFN rate, with preferential rates available for certain trading partners. This classification specifically excludes film intended for use in slide projectors. Importers and customs brokers should verify specific preferential duty rates and any potential trade restrictions. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702540000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702540000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702540030 | — | — | ["No."] |
| 37025400 | 3.7% | Free (17 programs) | — |
| 3702540060 | — | — | ["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 3702.54?
Imports of Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides 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 370254 cover?
This subheading covers photographic film in rolls, specifically those of a width exceeding 16 mm but not exceeding 35 mm, and a length not exceeding 30 meters, excluding film intended for slides. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses various types of unexposed photographic film, such as certain formats of motion picture film or specialized photographic materials. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, confirming that this classification is for film meeting precise dimensional specifications and not for direct projection as slides.
What falls outside HS 370254?
The following products are excluded from HS 370254: photographic film with a width of 16 mm or less, or exceeding 35 mm, and film with a length greater than 30 meters. Also excluded is photographic film specifically designed for use as slides, which would be classified under a different subheading. For instance, 16 mm motion picture film or large format photographic plates would not fall under this code. Unexposed X-ray film, typically classified under HS 3702, is also distinct from the consumer or professional photographic film covered here.
What are common classification mistakes for HS 370254?
A common error is misinterpreting the dimensional specifications, particularly the "exceeding 16 mm but not exceeding 35 mm" width and "not exceeding 30 m" length criteria. Importers may incorrectly classify film that slightly deviates from these precise measurements. Another mistake involves confusing this subheading with other photographic materials, such as exposed film or film intended for slides, which are governed by different HS codes. Adherence to General Rule of Interpretation (GRI) 1, which emphasizes the Section and Chapter Notes, is crucial for accurate classification.
How should importers classify products under HS 370254?
The correct procedure for classifying products under HS 370254 involves a meticulous examination of the product's physical characteristics against the precise wording of the subheading. Importers and customs brokers must verify the film's width (between 16.1 mm and 35 mm inclusive) and length (up to 30 meters). Confirmation that the film is unexposed and not intended for slides is also essential. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, and potentially seeking a binding ruling from customs authorities, ensures compliance.
How is the duty calculated for products under HS 370254?
A roll of 35mm unexposed color photographic film, measuring 24 exposures and declared at a customs value of $5.00 USD, would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5.00 × 0.05 = $0.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3702.54.00.
Which trade agreements reduce duties for HS 370254?
Several free trade agreements may reduce the applicable duty rate for HS 370254, 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 preferential rates, potentially Free, for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the applicable import duty rates for HS code 370254?
The Most Favored Nation (MFN) duty rate for HS code 370254, 'Photographic film and paper, exposed and developed, other than cinematographic film; instant print film, exposed and developed', is 3.7% ad valorem. Preferential duty rates may apply under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Importers should consult the latest tariff schedules of the importing country for definitive rates. For the US, the Harmonized Tariff Schedule (HTS) is available on the USITC website.
How is the duty calculated for HS code 370254?
The duty for HS code 370254 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.7% and the declared value of a shipment of photographic film under this code is $10,000 USD, the calculated duty would be $10,000 USD * 0.037 = $370 USD. Always ensure accurate valuation and appropriate currency conversion.
What are the key classification criteria for HS code 370254?
HS code 370254 specifically covers photographic film and paper that has been both exposed and developed. Crucially, it excludes cinematographic film and instant print film. The physical dimensions are also critical: the film must be of a width exceeding 16 mm but not exceeding 35 mm, and of a length not exceeding 30 meters. The exclusion 'other than for slides' is also a defining characteristic.
Which trade agreements offer preferential duty rates for HS code 370254?
Several trade agreements can provide preferential duty rates for HS code 370254. For example, goods originating from Australia (AU) may enter the United States duty-free under the US-Australia Free Trade Agreement. Other agreements, such as those with Canada (CA), Mexico (MX), Chile (CL), and South Korea (KR), may also offer reduced or zero duty rates. Importers must ensure they have the necessary proof of origin documentation to claim these preferences.
What documentation is typically required for importing goods under HS code 370254?
Standard import documentation for HS code 370254 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a certificate of origin or other proof of origin acceptable to the importing country's customs authority is mandatory. Depending on the importing country and the specific nature of the photographic film (e.g., if it contains sensitive imagery), additional permits or declarations might be required.