HS 370710 Sensitising emulsions
Quick Answer: Photographic chemical preparations for photographic uses, specifically sensitising emulsions, imported under HS 370710 enter the UK at 0.00%, the EU at 6.00% ad valorem, and the US with rates varying from 3% to 20% ad valorem, with certain trade agreements offering duty-free entry. These emulsions are crucial for light-sensitive photographic materials. Importers and customs brokers should verify specific origin-based preferential rates applicable in the US. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707100000 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707100005 | — | — | ["kg"] |
| 37071000 | 3% | Free (17 programs) | — |
| 3707100090 | — | — | ["kg"] |
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 3707.10?
Imports of Sensitising emulsions 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 370710 cover?
This subheading covers sensitising emulsions for photographic or cinematographic uses, as defined by the World Customs Organization's Harmonized System Nomenclature. These are typically light-sensitive chemical preparations, often containing silver halides suspended in gelatin, designed to form the image layer on photographic film or paper. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is specifically for the prepared emulsions themselves, not the finished photographic materials.
What falls outside HS 370710?
The following products are excluded from HS 370710: finished photographic or cinematographic film, plates, and paper, which are classified under other headings within Chapter 37. Also excluded are raw chemicals used in the preparation of emulsions, such as silver nitrate or gelatin in bulk, which would be classified according to their specific chemical nature. Unsensitised emulsions, or those not intended for photographic or cinematographic applications, are also not covered by this subheading.
What are common classification mistakes for HS 370710?
A common error is misclassifying finished photographic materials, such as exposed or unexposed film rolls or photographic paper, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Sensitising emulsions are the raw chemical preparation, not the final product ready for use by the consumer or professional photographer.
How should importers classify products under HS 370710?
The correct procedure for classifying products under HS 370710 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must verify that the product is a prepared sensitising emulsion for photographic or cinematographic purposes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps.
How is the duty calculated for products under HS 370710?
A batch of 10 liters of Kodak Ektachrome sensitising emulsion, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 370710.0000.
Which trade agreements reduce duties for HS 370710?
Several free trade agreements may reduce the applicable duty rate for HS 370710, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer reduced or Free duty rates for goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 370710, 'Sensitising emulsions'?
The Most Favored Nation (MFN) duty rate for HS code 370710 is 6.00% ad valorem. However, preferential duty rates may apply based on trade agreements. For example, the United States offers duty-free entry (0.00%) for goods from countries with which it has specific trade agreements, such as Australia (AU), Canada (CA - under USMCA), Chile (CL), Colombia (CO), and South Korea (KR). The European Union's TARIC system and the UK Trade Tariff also list specific rates that can vary by origin. Importers should always verify the applicable rate for their specific country of origin and destination.
How are 'sensitising emulsions' classified under HS code 370710?
HS code 370710 specifically covers 'sensitising emulsions' for photographic uses. This includes preparations containing light-sensitive salts (such as silver halides) dispersed in a gelatinous medium, intended for use in the manufacture of photographic or cinematographic film or paper. The key classification criterion is the presence of light-sensitive components and their intended application in photographic processes. Preparations lacking these specific characteristics would likely fall under different HS codes.
What documentation is typically required for importing goods classified under HS 370710?
When importing sensitising emulsions (HS 370710), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some jurisdictions may also require a Material Safety Data Sheet (MSDS) or other safety documentation, especially if the chemicals involved pose specific hazards. It is crucial to consult the customs regulations of the importing country for precise requirements.
How is the ad valorem duty calculated for HS 370710, and can you provide an example?
Ad valorem duty is calculated as a percentage of the declared customs value of the imported goods. For example, if the MFN duty rate is 6.00% and a shipment of sensitising emulsions has a customs value of $10,000 USD, the duty amount would be calculated as follows: $10,000 USD (Customs Value) × 0.06 (6.00% duty rate) = $600 USD (Duty Amount). If a preferential rate of 0.00% applies due to a trade agreement, the duty would be $0 USD.
Which common trade agreements offer preferential duty rates for HS 370710?
Several trade agreements can provide preferential duty rates for goods classified under HS 370710. For imports into the United States, agreements like the USMCA (with Canada and Mexico), CAFTA-DR, and bilateral agreements with countries such as Chile (CL), Colombia (CO), and South Korea (KR) often grant duty-free access (0.00%). The EU's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also offer reduced or eliminated duties. Similarly, the UK has its own set of FTAs. Importers should consult the specific tariff schedule of their destination country and the relevant trade agreement text to confirm eligibility and applicable rates.