HS 370310 In rolls of a width exceeding 610 mm
Quick Answer: Photographic or cinematographic paper, paperboard, and textiles, in rolls exceeding 610 mm in width, enter the UK duty-free, the EU at 6.50% ad valorem, and the US with rates varying from 3.7% to 30%, with numerous preferential duty-free provisions. This classification specifically applies to the wider formats of these photographic materials, often used in professional printing and large-format imaging. Importers should verify specific end-use and origin for accurate duty assessment in the US. According to CustomTariffs, understanding these jurisdictional differences is crucial for cost-effective international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3703100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3703100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 37031030 | 3.7% | Free (17 programs) | — |
| 3703103030 | — | — | ["m<sup>2</sup>"] |
| 370310 | — | — | — |
| 3703103060 | — | — | ["m<sup>2</sup>"] |
| 3703106000 | 3.1% | 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 3703.10?
Imports of In rolls of a width exceeding 610 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 370310 cover?
This subheading covers photographic paper, paperboard, and textiles, specifically those coated or prepared for photographic uses, when presented in rolls with a width exceeding 610 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is defined by the physical dimensions of the roll, distinguishing it from narrower formats. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion for classification under 370310 is the roll width, irrespective of whether the photographic emulsion is sensitive or not, as long as the material is prepared for photographic purposes.
What falls outside HS 370310?
The following products are excluded from HS 370310: photographic paper, paperboard, and textiles in rolls with a width of 610 mm or less, which would fall under HS 370320. Also excluded are photographic papers, paperboard, and textiles that are not coated or prepared for photographic uses, as these would be classified under Chapter 48 (paper and paperboard) or Chapter 50-63 (textiles). Furthermore, finished photographic articles, such as developed films or printed photographs, are not covered by this subheading and are classified elsewhere in Chapter 37.
What are common classification mistakes for HS 370310?
A common error is misinterpreting the width requirement, leading to the incorrect classification of materials. For instance, rolls with a width precisely at 610 mm should be classified under 370320, not 370310. Another mistake involves classifying materials that are merely printed or colored but not specifically prepared for photographic processes under this heading; these should be classified according to their primary material and function, often under Chapter 48 or 50-63. Adherence to General Interpretative Rule 1 (GIR 1) is crucial, emphasizing that classification is determined by the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 370310?
The correct procedure for classifying products under HS 370310 involves a two-step process: first, confirming that the product is indeed photographic paper, paperboard, or textile, and second, verifying its presentation. Importers and customs brokers must measure the width of the roll; if it exceeds 610 mm, then 370310 is the appropriate subheading. If the width is 610 mm or less, HS 370320 should be considered. Reviewing product specifications and manufacturer declarations is essential to ensure accurate classification based on these criteria.
How is the duty calculated for products under HS 370310?
A roll of photographic paper for inkjet printing, measuring 914 mm in width and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value: 7.0% × $500 = $35.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 370310.90.00, which covers other photographic paper, paperboard, and textiles in rolls exceeding 610 mm.
Which trade agreements reduce duties for HS 370310?
Several free trade agreements may reduce the applicable duty rate for HS 370310, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, as per the respective agreement's requirements, is typically required by customs authorities in the importing country.
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FAQ
What are the typical import duty rates for HS code 370310, and how do preferential rates apply?
The Most Favored Nation (MFN) duty rate for HS code 370310, which covers photographic or cinematographic paper, paperboard, and textiles, in rolls of a width exceeding 610 mm, is typically 6.50% ad valorem. However, preferential duty rates can significantly reduce or eliminate this. For example, under certain trade agreements, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), or Singapore (SG) may receive a duty rate of Free. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable preferential rate. Sources like the USITC Harmonized Tariff Schedule or the EU TARIC database provide detailed rate information.
What specific criteria define photographic or cinematographic paper, paperboard, and textiles under HS code 370310?
HS code 370310 specifically applies to photographic or cinematographic paper, paperboard, and textiles that are coated or impregnated with a photographic emulsion. The key classification criteria are: 1. The material must be paper, paperboard, or textile. 2. It must be coated or impregnated with a photographic or cinematographic emulsion (light-sensitive chemicals). 3. Crucially, for this specific subheading (370310), the material must be presented in rolls with a width exceeding 610 mm. If the width is 610 mm or less, it would fall under a different subheading (e.g., 370320).
What documentation is generally required for importing goods classified under HS code 370310?
When importing goods under HS code 370310, standard import documentation is required, which typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. For preferential duty rates, a Certificate of Origin (COO) is essential to prove that the goods originate from a country with a preferential trade agreement. Importers should also be prepared to provide technical specifications or product literature to substantiate the classification, especially if customs authorities question whether the material is indeed coated with a photographic emulsion or if the width criterion is met.
How is the import duty calculated for HS code 370310, and can you provide an example?
The import duty for HS code 370310 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.50% ad valorem, and an importer declares the value of a shipment of photographic paper in rolls (exceeding 610 mm width) to be $10,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this example: $10,000 USD × 6.50% = $650 USD. If a preferential rate of Free (0.00%) applies due to a trade agreement, the duty would be $10,000 USD × 0.00% = $0 USD. It is important to note that some countries may also apply other taxes or fees (e.g., VAT, excise duties) in addition to customs duties.
Which common trade agreements significantly impact the duty rates for HS code 370310, and how can importers leverage them?
Several trade agreements can significantly reduce or eliminate duties for HS code 370310. For example, the United States has Free Trade Agreements (FTAs) with countries like Chile (CL), South Korea (KR), and agreements like the USMCA (formerly NAFTA) with Canada (CA) and Mexico (MX), which often provide preferential treatment. The European Union's TARIC system details preferential rates under agreements with various partners, and the UK Trade Tariff does the same for the UK. Importers can leverage these agreements by ensuring their goods meet the rules of origin stipulated in the relevant FTA. This typically requires obtaining a valid Certificate of Origin from the exporter and maintaining proper documentation to substantiate the claim. Consulting the specific tariff schedule and the text of the trade agreement is crucial for compliance.