HS 901010 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
Quick Answer: Apparatus and equipment for automatically developing photographic film or paper, and for automatically exposing developed film to photographic paper, imported under HS 901010 enters the UK at 0.00%, the EU at 2.70% ad valorem, and the US at 2.4% ad valorem (MFN rate), with preferential rates available for certain trading partners. This classification specifically covers machinery designed for the automated processing of photographic materials in roll formats. Importers and customs brokers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this essential trade data, highlighting the importance of accurate HS classification for cost-effective international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9010100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9010100000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9010100000 | 2.4% | Free (17 programs) | ["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 9010.10?
Imports of Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 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 to Classify This HS Code?
What products does HS 901010 cover?
This subheading covers apparatus and equipment specifically designed for the automatic development of photographic or cinematographic film and paper in rolls, as well as machines for automatically exposing developed film to rolls of photographic paper. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category includes processing machines and printers that operate automatically on rolled materials, ensuring continuous or batch processing without manual intervention for each step.
What falls outside HS 901010?
The following products are excluded from HS 901010: manual photographic developing equipment, equipment for developing individual prints or sheets rather than rolls, and machines solely for printing or copying without the automatic developing function. For instance, standalone photographic printers that require manual film loading or separate developing units, or digital imaging equipment that does not process traditional photographic film or paper, would be classified under different headings, such as 8443 for printers or 9006 for photographic cameras.
What are common classification mistakes for HS 901010?
A common error is misclassifying hybrid machines that combine automatic film processing with other functions, such as digital scanning or direct-to-print capabilities. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, if goods are classifiable under two or more headings by reason of having the essential character of one or more of them, the heading that provides the most specific description shall be preferred. If no such heading is apparent, the heading which occurs latest in numerical order among those which equally merit consideration shall be taken. Machines that are primarily for digital output, even if they incorporate some film processing, may not meet the essential character of this subheading.
How should importers classify products under HS 901010?
The correct procedure for classifying products under HS 901010 involves a thorough examination of the machine's primary function and operational capabilities. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the specific wording of heading 9010 and subheading 901010, along with any relevant Explanatory Notes or decisions. Verification of whether the equipment exclusively handles photographic film or paper in rolls and performs automatic developing or exposing functions is crucial for accurate classification.
How is the duty calculated for products under HS 901010?
A "RapidRoll 500" automatic film processor, weighing 250 kg and declared at a customs value of $15,000 USD, would attract a US duty of $2,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($15,000 USD × 0.15 = $2,250.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 901010.0000.
Which trade agreements reduce duties for HS 901010?
Several free trade agreements may reduce the applicable duty rate for HS 901010, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries, such as Vietnam. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 901010?
The Most Favored Nation (MFN) duty rate for HS code 901010, covering apparatus for automatically developing or exposing photographic film/paper, is generally 2.70% ad valorem in the United States. However, preferential duty rates can significantly reduce or eliminate this. For example, under the US-Korea Free Trade Agreement (KORUS), the rate can be Free (0.00%). Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates applicable to your specific country of origin.
How is the duty for HS 901010 calculated, and can you provide an example?
The duty for HS code 901010 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a U.S. importer brings in an automatic film developing machine valued at $10,000 and the MFN duty rate is 2.70%, the calculated duty would be $10,000 (value) × 0.0270 (duty rate) = $270.00. If a preferential rate applies, such as Free, the duty would be $0.00.
What specific criteria determine if equipment falls under HS code 901010?
HS code 901010 applies to apparatus and equipment designed for the automatic processing of photographic or cinematographic film or paper. Key classification criteria include: 1) Automation: The equipment must perform developing or exposing functions without significant manual intervention. 2) Medium: It processes film or paper in rolls. 3) Function: It is specifically for developing exposed film or for exposing developed film to photographic paper. Equipment that develops film manually or processes individual sheets rather than rolls would likely be classified elsewhere.
What documentation is typically required for importing goods under HS code 901010?
Standard import documentation for HS code 901010 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, importers must be prepared to provide technical specifications or brochures that demonstrate the 'automatic' nature and specific function (developing or exposing) of the apparatus to customs authorities if requested. For claiming preferential duty rates under trade agreements (e.g., KORUS, CAFTA-DR), a valid Certificate of Origin is usually mandatory.
Which major trade agreements offer preferential duty rates for HS code 901010 into the United States?
Several trade agreements provide preferential duty rates, often Free (0.00%), for goods classified under HS code 901010 when imported into the United States. Examples include agreements with countries such as South Korea (KORUS FTA), Australia (AUSFTA), and various Central American and Dominican Republic nations (CAFTA-DR). Importers must ensure the goods meet the rules of origin stipulated in the relevant agreement and possess the required proof of origin, such as a Certificate of Origin, to benefit from these reduced duties.