HS 370256 Of a width exceeding 35 mm
Quick Answer: Photographic film and paper, of a width exceeding 35 mm, imported under HS 370256 enters the UK duty-free (0.00%), the EU at 6.50% ad valorem, and the US at rates ranging from free to 38 cents per square meter. This classification specifically applies to photographic film and paper that is wider than 35 millimeters, excluding certain specialized types covered by other subheadings. Importers should verify the specific end-use and material composition to ensure correct classification and duty assessment. CustomTariffs aggregates this data, highlighting the varying tariff burdens across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702560000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702560000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702560030 | — | — | ["m","m<sup>2</sup>"] |
| 37025600 | Free | — | — |
| 3702560060 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370256 cover?
This subheading covers photographic film and paper, in rolls, of a width exceeding 35 mm, which are not perforated and do not have sprocket holes. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes color reversal (slide) film and color negative film, as well as other types of photographic film and paper, provided they meet the width criterion. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further delineate these classifications, ensuring precise identification of goods falling under this specific code.
What falls outside HS 370256?
The following products are excluded from HS 370256: photographic film and paper with a width of 35 mm or less, perforated film, film with sprocket holes, and finished photographic products such as developed photographic plates or film. For instance, standard 35mm camera film (which is typically 35mm wide) would be classified under a different subheading, as would X-ray film or motion picture film. Items that are not photographic in nature, even if in roll form, are also excluded.
What are common classification mistakes for HS 370256?
A common error is misinterpreting the width specification, leading to the incorrect classification of film or paper that is precisely 35 mm wide or slightly less. 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, is paramount. Importers may also mistakenly classify perforated or sprocketed film under this subheading, when such features necessitate classification in other, more specific headings within Chapter 37.
How should importers classify products under HS 370256?
The correct procedure for classifying products under HS 370256 involves a meticulous examination of the product's physical characteristics, specifically its width. Importers and customs brokers must confirm that the photographic film or paper is in roll form and measures more than 35 mm in width, and that it is neither perforated nor has sprocket holes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for verification and to ensure compliance with all relevant notes and definitions.
How is the duty calculated for products under HS 370256?
A roll of professional-grade color negative photographic film, measuring 120 mm in width and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 3702.56.0000.
Which trade agreements reduce duties for HS 370256?
Several free trade agreements may reduce the applicable duty rate for HS 370256, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, qualifying products originating from Canada or Mexico can be imported duty-free. For CPTPP, originating goods from member countries like Japan or Australia may also receive preferential rates, often Free. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 370256, and how are they calculated?
HS code 370256 covers photographic film in rolls, of a width exceeding 35 mm, not perforated. The duty rate depends on the country of origin and the specific trade agreement in place. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is often 3.5% ad valorem. If a product originates from a country with a Free Trade Agreement (FTA) with the U.S., such as Canada or Mexico under USMCA, the duty could be Free.
Calculation Example: If a shipment of 100 square meters of this film is imported into the U.S. with a declared value of $500, and the MFN duty rate is 3.5%, the duty would be calculated as follows: $500 (value) * 0.035 (duty rate) = $17.50. If the duty were based on quantity, for instance, 38¢/m², the duty would be 100 m² * $0.38/m² = $38.00. Always verify the specific rate applicable to your shipment with the relevant customs authority (e.g., USITC for the U.S.).
What specific criteria distinguish HS code 370256 from other photographic film classifications?
HS code 370256 is specifically for photographic film in rolls that is not perforated and has a width exceeding 35 mm. This distinguishes it from:
- Film with a width of 35 mm or less (which may fall under 37024x codes).
- Perforated film (which falls under 370255 if the width exceeds 35 mm).
- Cinematograph film (which has its own chapter, Chapter 37, but different headings).
- X-ray film (which is classified under 370290).
Importers and brokers must carefully check the product's physical characteristics, particularly its width and whether it is perforated, against the Chapter and Heading notes of the Harmonized System (HS) and the specific subheadings.
What documentation is typically required for importing goods classified under HS code 370256?
Standard import documentation is generally required for HS code 370256. This includes:
- Commercial Invoice: Detailing the value, quantity, description, and origin of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading/Air Waybill: The transport document.
- Certificate of Origin: Crucial for claiming preferential duty rates under trade agreements. This document verifies that the goods meet the rules of origin for the exporting country.
- Product Specifications: May be requested by customs to verify the classification, especially regarding width and perforation status.
Consulting the import regulations of the destination country and your customs broker is essential for a complete list.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 370256?
Trade agreements can significantly reduce or eliminate import duties for HS code 370256. For instance:
- USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico that meet the USMCA's rules of origin may enter the U.S. duty-free. Proof of origin, typically a Certificate of Origin, is required.
- EU Trade Agreements: The European Union has numerous trade agreements with third countries. If photographic film classified under 370256 originates from a country with an applicable EU trade agreement, and it meets the relevant rules of origin, it may benefit from reduced or zero duty rates within the EU's TARIC system. A proof of origin, such as an EUR.1 movement certificate or an origin declaration on the invoice, is usually necessary.
Importers must consult the specific trade agreement text and the customs authority's guidance (e.g., EU TARIC, UK Trade Tariff) to confirm eligibility and requirements for preferential treatment.