HS 370298 Of a width exceeding 35 mm
Quick Answer: Photographic film and paper imported under HS 370298 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 3.7% ad valorem (MFN), with numerous preferential rates including Free. This specific subheading covers photographic film and paper, in rolls, with a width exceeding 35 millimeters. Importers should be aware of the significant duty rate variations across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific country requirements for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702980000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702980000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3702980000 | 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 3702.98?
Imports of Of a width exceeding 35 mm 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 370298 cover?
This subheading covers photographic film and paper, in rolls, of a width exceeding 35 mm, which are not perforated and are not otherwise specially prepared for photographic uses. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes various types of unperforated film and paper exceeding 35 mm in width, intended for general photographic applications, as specified under Heading 3702. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope for unexposed, unperforated film and paper rolls meeting the width criterion.
What falls outside HS 370298?
The following products are excluded from HS 370298: photographic film and paper that are perforated, are otherwise specially prepared for photographic uses (such as those with specific coatings or treatments for particular imaging processes), or are of a width of 35 mm or less. This includes, for instance, standard 35 mm camera film (classified under 3702.43), X-ray film (classified under 3702.91), and motion picture film (classified under 3702.44). Also excluded are developed photographic film and paper.
What are common classification mistakes for HS 370298?
A common error is misinterpreting the "width exceeding 35 mm" criterion, leading to the incorrect classification of narrower films or papers. Another mistake involves failing to distinguish between unexposed and exposed film, or between film specially prepared for specific photographic processes and general-purpose film. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, which clearly define the scope of this subheading based on width and preparation.
How should importers classify products under HS 370298?
The correct procedure for classifying products under HS 370298 involves first confirming that the product is photographic film or paper in rolls. Subsequently, it is crucial to verify that the width of the roll exceeds 35 mm and that it is not perforated or otherwise specially prepared for photographic uses. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the specific product specifications and WCO Explanatory Notes to ensure accurate classification.
How is the duty calculated for products under HS 370298?
A roll of unexposed, unperforated photographic paper, measuring 60 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) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3702.98 (5.000000). The calculation is: 5.0% × $500 USD = $25.00 USD.
Which trade agreements reduce duties for HS 370298?
Several free trade agreements may reduce the applicable duty rate for HS 370298, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also provides for a Free duty rate for originating goods between the EU and the UK. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA, or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 370298, 'Photographic film and paper, exposed and developed, other than cinematograph film, of a width exceeding 35 mm'?
The Most Favored Nation (MFN) duty rate for HS code 370298 can vary. For example, under the US Harmonized Tariff Schedule (USHTS), the general rate is 3.7% ad valorem. However, preferential rates are often available. For instance, imports from countries with specific trade agreements, such as Australia (AU), Canada (CA), or South Korea (KR), may benefit from a Free (0.00%) duty rate, as indicated by the USITC. Always consult the latest USHTS or the relevant country's tariff schedule for the most current and applicable rates.
How is the import duty for HS code 370298 calculated, and can you provide an example?
The duty for HS code 370298 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.7% and you import photographic film valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.037 (Duty Rate) = $370.00. If a specific duty rate (e.g., per unit) applies, the calculation would be based on the quantity. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.
What specific criteria distinguish goods classified under HS code 370298 from other photographic film codes?
The primary distinguishing criterion for HS code 370298 is the width of the photographic film. This code specifically covers exposed and developed photographic film (excluding cinematograph film) that has a width exceeding 35 millimeters (mm). Films with a width of 35 mm or less would fall under different HS subheadings. It's crucial to accurately measure and declare the width of the film to ensure correct classification.
What documentation is typically required for importing goods under HS code 370298?
Standard import documentation for HS code 370298 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the origin and destination country, certificates of origin may be required to claim preferential duty rates. Importers should also be prepared to provide technical specifications or product literature if requested by customs authorities to verify the classification and ensure compliance with any specific regulations pertaining to photographic materials.
Which common trade agreements might offer preferential duty rates for HS code 370298, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates, often resulting in a Free (0.00%) duty. Examples include agreements between the United States and countries like Australia (AU), South Korea (KR), and members of the Central America-Dominican Republic Free Trade Agreement (CAFTA-DR), among others. To verify eligibility, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement. This typically involves obtaining a Certificate of Origin from the exporter, which confirms the product's origin and compliance with the agreement's requirements. Consulting the official tariff schedule of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) and the text of the relevant trade agreement is essential for accurate verification.