HS 370790 Other
Quick Answer: Chemical preparations for photographic uses, not elsewhere specified or included, imported under HS 370790 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 15.4¢/kg + 50%. This residual classification applies to photographic chemicals that do not fit into more specific categories within Chapter 37. Importers should carefully review the specific subheadings within HS 370790 for each jurisdiction, as the US, in particular, has multiple tariff lines with varying duty rates and units of measure. According to CustomTariffs data, understanding these nuances is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707900000 | — | — | — |
| 3707909000 | 0.00 % | — | — |
| 3707902000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707900000 | 0.00 % | — | — |
| 3707909000 | 0.00 % | — | — |
| 3707902000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3707903210 | — | — | ["kg"] |
| 3707903230 | — | — | ["kg"] |
| 3707903100 | Free | — | ["kg"] |
| 37079032 | Free | — | — |
| 3707903220 | — | — | ["kg"] |
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370790 cover?
This subheading covers other preparations and products for photographic uses not specified or included elsewhere in heading 3707. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as sensitizing or developing solutions, fixing baths, and other chemical preparations essential for the processing of photographic films and papers, provided they are not specifically classified under subheadings 3707.10 (sensitizing emulsions) or 3707.90.10 (prepared photographic chemicals). The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific product inclusions.
What falls outside HS 370790?
The following products are excluded from HS 370790: photographic films, papers, and other exposed and developed materials (Chapter 37, other headings), unexposed photographic materials (Chapter 37, other headings), and raw chemical materials that are not specifically prepared for photographic use. For instance, bulk chemicals like sodium sulfite or potassium bromide, when not formulated into a photographic preparation, would be classified under their respective chemical headings. Prepared photographic chemicals, such as specific developers or fixers, are also excluded if they fall under more specific subheadings within 3707.90.
What are common classification mistakes for HS 370790?
A common error is misclassifying bulk chemicals intended for photographic use as finished preparations under 370790. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify photographic paper or film that has been exposed but not yet developed, which belongs to other headings within Chapter 37. Ensuring the product is a *preparation* for photographic use is crucial for correct classification.
How should importers classify products under HS 370790?
The correct procedure for classifying products under HS 370790 involves a thorough review of the product's composition and intended use. Importers and customs brokers must consult the official WCO HS Nomenclature, the relevant national tariff schedule (e.g., USITC HTS, UK Trade Tariff), and any applicable explanatory notes. The product must be a preparation or product for photographic use and not specifically covered by other headings or subheadings within Chapter 37. Verification of the product's formulation against official descriptions is paramount.
How is the duty calculated for products under HS 370790?
A 1-liter bottle of Kodak D-76 developer, declared at a customs value of $25.00 USD, would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 370790.90.00 (other photographic chemical preparations). The duty amount is $25.00 (value) * 0.10 (duty rate) = $2.50.
Which trade agreements reduce duties for HS 370790?
Several free trade agreements may reduce the applicable duty rate for HS 370790, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the jurisdiction and the specific agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 370790, and how can I determine preferential rates?
HS code 370790 covers 'Other' photographic or cinematographic chemical preparations. Duty rates can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the General (MFN) rate is Free. However, importers must always verify the specific duty rate applicable to their country of import and the origin of the goods. Preferential rates may be available under Free Trade Agreements (FTAs). To determine eligibility for preferential rates, importers must possess a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the relevant FTA. Consult the official tariff database of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for the most accurate and up-to-date information.
What specific types of chemical preparations fall under HS code 370790?
HS code 370790 is a residual category for photographic or cinematographic chemical preparations not elsewhere specified in Chapter 37. This includes, but is not limited to, developing solutions, fixing solutions, bleaching solutions, toning solutions, and other specialized chemical mixtures used in the processing of photographic films, papers, and cinematographic film. It is crucial that the preparation is specifically intended for photographic or cinematographic purposes to be classified here. If a chemical preparation has a broader industrial application or is used for other imaging technologies (like digital printing), it may fall under a different HS code.
What documentation is typically required when importing goods classified under HS 370790?
Standard import documentation is generally required for goods classified under HS 370790. This includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the chemical preparation, additional documentation may be necessary. This could include a Safety Data Sheet (SDS) to confirm the chemical composition and handling requirements, especially if the preparation is considered hazardous. Importers should also be prepared to provide proof of eligibility for any claimed preferential duty rates, such as a Certificate of Origin.
How is the import duty calculated for HS code 370790 if it's not an ad valorem rate?
While many photographic chemicals have ad valorem (percentage of value) duties, some countries may apply specific duties (e.g., per unit of weight or volume) or a combination of ad valorem and specific duties. For instance, if a country applies a duty of '15.4¢/kg + 50% ad valorem' to a shipment of 10 kg of a chemical preparation valued at $100 USD (approximately 10,000 cents), the calculation would be: Specific Duty = 10 kg * 15.4¢/kg = 154¢ ($1.54 USD). Ad Valorem Duty = 50% of $100 USD = $50.00 USD. Total Duty = $1.54 USD + $50.00 USD = $51.54 USD. Always refer to the specific tariff schedule of the importing country for the exact duty calculation method and rates.
Are there specific trade agreements that commonly provide duty-free entry for products under HS 370790?
The duty-free entry for products under HS code 370790 often depends on the specific trade agreements in place between the exporting and importing countries. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may qualify for duty-free treatment into the United States, Canada, or Mexico, provided they meet the agreement's rules of origin. Similarly, many other bilateral and regional trade agreements, such as those within the European Union or agreements between the EU and third countries, can grant preferential or duty-free access. Importers must consult the relevant trade agreement text and the importing country's customs authority to confirm eligibility and the required proof of origin.