3704.00.00.00 - Photographic plates, film, paper, paperboard and textiles, exposed but not developed 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $3.88/m2 |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3704.00.00.00, specifically covers photographic materials that have been exposed to light to capture an image but have not yet undergone any chemical development process. This includes items like undeveloped photographic film, plates, paper, and even textiles that have been imprinted with an image through exposure. The defining characteristic is the presence of latent imagery, making these items distinct from unexposed photographic materials which would fall under a different HTS heading.
Within the broader scope of Chapter 37, which deals with photographic and cinematographic goods, this heading differentiates itself from, for example, finished photographic prints (which would be classified elsewhere based on their final form) or developing chemicals. Crucially, it is also distinct from unexposed photographic film, paper, or plates, as the exposure to an image is the key qualifying factor for this classification.
As this is a leaf node within the HTS, there are no further subcategories for this specific code. Therefore, the classification rests solely on the criteria of being photographic material that is exposed but not yet developed. Examples of goods that would fall here include instant camera film that has been used but not yet ejected and developed, or X-ray film that has been exposed to radiation.