HS 370255 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

Quick Answer: Photographic film, of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m, enters the UK duty-free, the EU at 5.30% ad valorem, and the US at rates including free and 38¢/m². This classification specifically applies to certain types of photographic film, often used in specialized cameras or applications, that fall within these precise dimensional parameters. Importers should verify the specific end-use and material composition of the film, as these can influence the final duty assessment in some jurisdictions. CustomTariffs aggregates this data to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3702550000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3702550000 5.30 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
37025500 Free — —
3702550060 — — ["m<sup>2</sup>"]
3702550030 — — ["m<sup>2</sup>"]

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.

How to Classify This HS Code?

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What products does HS 370255 cover?

This subheading covers photographic film in rolls, not exposed, of a width exceeding 16 mm but not exceeding 35 mm, and of a length exceeding 30 meters. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category specifically includes certain types of motion picture film and other specialized photographic films that meet these precise dimensional criteria, excluding smaller formats or those intended for direct printing.

What falls outside HS 370255?

The following products are excluded from HS 370255: photographic film in rolls with a width of 16 mm or less (e.g., 8 mm or 16 mm motion picture film, classified under 370254), or a width exceeding 35 mm (e.g., 70 mm film or larger format aerial survey film, classified under 370256). Additionally, exposed film, photographic paper, and film cut into individual sheets or lengths not exceeding 30 meters are also excluded and would be classified elsewhere within Chapter 37.

What are common classification mistakes for HS 370255?

A common error is misinterpreting the precise dimensional requirements for width and length. Importers may incorrectly classify film based on its intended use rather than its physical dimensions, or fail to account for the specific "exceeding" and "not exceeding" thresholds. For instance, film that is exactly 16 mm wide or exactly 30 meters long would not fall under this subheading, and adherence to General Rule of Interpretation (GRI) 1 for the legal text is paramount.

How should importers classify products under HS 370255?

The correct procedure for classifying photographic film under HS 370255 involves a meticulous examination of the product's physical specifications. Importers and customs brokers must verify the exact width of the film roll, ensuring it is greater than 16 mm but no more than 35 mm, and confirm the length exceeds 30 meters. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential for accurate determination.

How is the duty calculated for products under HS 370255?

A 1000-meter roll of unexposed motion picture film (width 35 mm, length > 30m) 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 3702.55.0000, resulting in $500 USD × 0% = $0.00 duty.

Which trade agreements reduce duties for HS 370255?

Several free trade agreements may reduce the applicable duty rate for HS 370255, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Documentation required to claim preference under USMCA typically includes a self-certified origin statement. While not universally applicable to all countries, other agreements may offer reduced rates or duty-free treatment for specific origin countries, subject to their own documentation requirements.

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Which HS Codes Are Related?

HS 370297 HS 370254 HS 370256 HS 370244 HS 370253 HS 370298

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 370255 in the US, EU, and UK?

For HS code 370255 (photographic film in rolls, of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m), the duty rates vary by destination. In the United States, the Most Favored Nation (MFN) duty rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate is typically 0.00% ad valorem, though specific national duties may apply. In the United Kingdom, the duty rate is 0.00% ad valorem. Importers should always verify the most current rates on the respective official tariff databases (USITC for the US, EU TARIC for the EU, and UK Trade Tariff for the UK) as these can change.

How is the duty calculated for HS code 370255 if it's subject to an ad valorem rate?

For ad valorem duties, the calculation is a percentage of the declared customs value of the imported goods. For example, if HS code 370255 is imported into the United States with an MFN duty rate of 3.5% and the declared customs value is $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350.00. It is crucial to ensure the customs value is correctly determined according to WTO valuation rules.

What specific criteria define photographic film for HS code 370255?

HS code 370255 covers 'Other photographic film in rolls, of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m'. The key classification criteria are the physical dimensions: the width must be strictly greater than 16 mm and less than or equal to 35 mm, and the length must be strictly greater than 30 meters. The material must be a 'photographic film', meaning it is coated with light-sensitive emulsion and intended for capturing images. This excludes industrial films not intended for photography or films with different dimensions.

Are there preferential duty rates available for HS code 370255 under trade agreements?

Yes, preferential duty rates may be available depending on the origin of the goods and the trade agreements in place between the exporting country and the importing country. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the United States, EU, or UK might qualify for reduced or zero duty rates. Importers must possess a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the relevant trade agreement to claim preferential treatment. Always consult the specific trade agreement documentation and the importing country's customs authority for eligibility and procedures.

What documentation is typically required for importing photographic film under HS code 370255?

Standard import documentation for HS code 370255 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the film (e.g., if it's for commercial processing or resale), additional documents like a Certificate of Origin (to claim preferential duties), import licenses, or specific declarations regarding the film's composition or intended use might be required. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to avoid delays.