HS 370297 Of a width not exceeding 35 mm and of a length exceeding 30 m
Quick Answer: Photographic film and paper imported under HS 370297 enters the UK at 0.00%, the EU at 6.50% (MFN), and the US at 38¢/m² (MFN). This specific classification applies to photographic film, whether or not exposed or developed, that is of a width not exceeding 35 millimeters and a length exceeding 30 meters. This often includes certain types of motion picture film or specialized photographic materials. Importers should verify the exact duty rate applicable at the time of import, as rates can fluctuate. According to CustomTariffs data, significant differences exist between major trading blocs, necessitating careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702970000 | — | — | — |
| 3702979000 | 0.00 % | — | — |
| 3702971000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702970000 | — | — | — |
| 3702971000 | 6.50 % | — | — |
| 3702979000 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702970000 | Free | — | ["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?
What products does HS 370297 cover?
This subheading covers photographic film and paper, in rolls, that are not exposed and not developed, specifically those with a width not exceeding 35 mm and a length exceeding 30 meters. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is for specialized film formats used in certain cameras or applications, distinct from standard consumer film. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this precise dimensional limitation for classification within this code.
What falls outside HS 370297?
The following products are excluded from HS 370297: photographic film and paper that are exposed or developed, film with different dimensions (either wider than 35 mm or shorter than 30 meters), and photographic paper that is not in rolls. For instance, single-use camera film, which is typically shorter than 30 meters, would be classified elsewhere, as would larger format photographic paper or film used in industrial imaging processes that do not meet the specified dimensions.
What are common classification mistakes for HS 370297?
A common error is misinterpreting the dimensional requirements, leading to incorrect classification. For example, film exceeding 35 mm in width, even if longer than 30 meters, would not fall under this subheading. Another mistake involves classifying exposed or developed film under this heading, which is contrary to General Rule of Interpretation (GRI) 1 of the Harmonized System, stating that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 370297?
The correct procedure for classifying products under HS 370297 involves meticulously verifying the physical dimensions of the photographic film or paper. Importers and customs brokers must confirm that the product is indeed unexposed and undeveloped, and critically, that its width does not exceed 35 mm and its length is greater than 30 meters. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is essential for definitive classification.
How is the duty calculated for products under HS 370297?
A roll of unexposed, undeveloped photographic film measuring 35 mm wide and 50 meters long, declared at a customs value of $100 USD, would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a 0% MFN duty rate for HS code 3702.97. Therefore, the calculation is 0% × $100 USD = $0.00 USD in duty.
Which trade agreements reduce duties for HS 370297?
Several free trade agreements may reduce the applicable duty rate for HS 370297, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico, requiring a self-certified origin statement. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, often requiring a GSP Form A, and the EU's trade agreements with certain countries can also offer reduced duties, typically necessitating an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 370297?
The import duty rates for HS code 370297, "Photographic film and paper, exposed and developed, other than cinematographic film", specifically for "Of a width not exceeding 35 mm and of a length exceeding 30 m", vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate can also be 0.00% depending on the specific product and origin. The UK Trade Tariff also lists a 0.00% duty rate for this classification. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the duty calculated for HS code 370297 if a specific duty applies?
While many countries currently list a 0.00% duty for HS 370297, some may apply specific duties. For instance, if a hypothetical specific duty of $0.05 per square meter were in effect, and an importer brought in 100 square meters of film meeting the criteria (e.g., a roll 35mm wide and 100m long, totaling 3.5 square meters, imported in multiple quantities totaling 100 sq m), the duty calculation would be: 100 m² * $0.05/m² = $5.00. It is crucial to verify the applicable duty basis (ad valorem, specific, or compound) and the exact rate from the official tariff schedule.
What documentation is typically required for importing goods under HS code 370297?
For HS code 370297, standard import documentation is generally required. This includes 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 a certificate of origin if preferential duty rates are claimed under a trade agreement. Depending on the importing country and the specific nature of the film (e.g., if it contains sensitive imagery or is for commercial use), additional permits or declarations might be necessary. Customs brokers should always verify specific requirements with the destination country's customs authority.
Are there preferential duty rates available for HS code 370297 under trade agreements?
Yes, preferential duty rates may be available for HS code 370297 under various free trade agreements (FTAs). For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) or other FTAs the US has with partner countries might qualify for duty-free entry or reduced rates, provided the goods meet the rules of origin stipulated in the respective agreement. Similarly, the EU and UK have numerous FTAs that could impact duties. Importers must obtain a valid Certificate of Origin from the exporter to claim these preferential rates and ensure compliance with the specific FTA's requirements.
What are the precise classification criteria for HS code 370297?
HS code 370297 specifically covers 'Photographic film and paper, exposed and developed, other than cinematographic film', with the sub-heading 'Of a width not exceeding 35 mm and of a length exceeding 30 m'. The key classification criteria are: 1. The item must be photographic film or paper. 2. It must be exposed and developed (meaning an image has been captured and processed). 3. It must NOT be cinematographic film. 4. Its width must not exceed 35 mm. 5. Its length must exceed 30 meters. These precise dimensions are critical for correct classification, distinguishing it from other photographic films.