HS 370296 Other
Quick Answer: Photographic film and paper, not exposed or developed, imported under HS 370296 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 3.7% ad valorem. This residual classification, designated "Other," applies to photographic film and paper that does not fit into more specific subheadings within Chapter 37. Importers should exercise caution, as the "Other" designation can sometimes indicate a need for detailed product descriptions to ensure correct classification and avoid potential delays or penalties. CustomTariffs aggregates this data, highlighting the varying duty rates across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702960000 | — | — | — |
| 3702969000 | 0.00 % | — | — |
| 3702961000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702960000 | — | — | — |
| 3702961000 | 6.50 % | — | — |
| 3702969000 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702960000 | 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 3702.96?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370296 cover?
This subheading covers photographic film and paper, in rolls, which are exposed but not developed, and photographic plates, exposed but not developed, that do not fall under more specific subheadings within HS 3702. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is for unexposed film and paper, excluding those specifically designed for instant photography or those with perforations for cinematographic use if not otherwise specified. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on the precise dimensions and types of film and paper included.
What falls outside HS 370296?
The following products are excluded from HS 370296: photographic film and paper that has been developed, exposed cinematographic film, photographic plates that have been developed, and photographic paper that is not in rolls or is specifically designed for instant photography. For instance, finished photographic prints, X-ray films, and unexposed photographic paper not in roll form are classified under different headings. Exposed but undeveloped film for specialized scientific instruments might also be classified elsewhere based on its specific application and characteristics.
What are common classification mistakes for HS 370296?
A common error is misinterpreting the "exposed but not developed" criterion. Importers may mistakenly classify developed film or paper under this code, or conversely, classify unexposed film as exposed. Adherence to 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 crucial. Furthermore, failing to distinguish between film for still photography and film for cinematography can lead to incorrect classification.
How should importers classify products under HS 370296?
The correct procedure for classifying products under HS 370296 involves a thorough examination of the product's physical characteristics and its state of processing. Importers and customs brokers must verify that the film or paper is indeed exposed but not developed, and that it is supplied in roll form. Consulting the official HS Nomenclature, the USITC HTS, or the EU TARIC database for specific product descriptions and any relevant chapter or heading notes is essential for accurate determination.
How is the duty calculated for products under HS 370296?
A roll of 35mm color photographic film, weighing 0.05 kg and declared at a customs value of $10.00 USD, would attract a US duty of $0.35. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is: 3.5% of $10.00 = $0.35. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3702.96.0000.
Which trade agreements reduce duties for HS 370296?
Several free trade agreements may reduce the applicable duty rate for HS 370296, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering a reduced or Free rate. To claim preferential treatment under USMCA, a valid origin declaration is required. For GSP, a GSP Form A or a self-certified origin declaration may be necessary, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3702.96?
The Most Favored Nation (MFN) duty rate for HS code 3702.96, which covers 'Other' photographic film and paper, is 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing nation has trade agreements. For example, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. It is crucial to consult the specific tariff schedule of the importing country for definitive rates and any applicable quotas or special conditions.
How is the import duty calculated for HS code 3702.96?
The duty for HS code 3702.96 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 6.50% and imported goods valued at $10,000 are subject to this rate, the import duty would be $10,000 (value) × 0.065 (duty rate) = $650. Always ensure the customs value is accurately declared and includes all assessable costs as per the importing country's regulations.
What specific criteria determine if a product falls under HS code 3702.96?
HS code 3702.96 is a residual category for photographic film and paper that does not meet the specific criteria of other subheadings within Chapter 37. This typically includes films and papers that are not perforated, not intended for color radiography, not for instant photography, and not specifically coated on one or both sides with a light-sensitive emulsion. Importers must carefully review the Explanatory Notes for Chapter 37 and the WCO Harmonized System Nomenclature to confirm that their product does not fit into a more specific HS code before classifying it under 'Other'.
What documentation is typically required when importing goods under HS code 3702.96?
Standard import documentation for HS code 3702.96 generally includes a commercial invoice detailing the value 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 origin and destination, a certificate of origin may be required to claim preferential duty rates under Free Trade Agreements. Specific national regulations might also necessitate import licenses or declarations related to the nature of the photographic materials.
Which common trade agreements offer preferential duty rates for HS code 3702.96?
Several trade agreements can provide preferential duty rates, often resulting in a 'Free' duty status, for goods classified under HS code 3702.96. Examples of such agreements include those with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG), among others. The specific preferential rate and eligibility depend on the country of origin and the terms of the applicable Free Trade Agreement. Importers should verify the origin of their goods and consult the relevant trade agreement annexes or the importing country's tariff database for precise eligibility and required proof of origin.