3705.00.00.00 - Photographic plates and film, exposed and developed, other than cinematographic film
Details
| Field | Value |
|---|---|
| Unit of Quantity | m² |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 3705.00.00.00, specifically covers photographic plates and film that have been exposed and subsequently developed. This includes a wide range of photographic materials, such as X-ray films, diagnostic imaging films, and specialized photographic prints, provided they have undergone a chemical development process to render the latent image visible. The key distinguishing feature is that the image has been fixed and is permanent, differentiating it from undeveloped film.
This category is distinct from other categories within Chapter 37 which may cover undeveloped photographic and cinematographic film (Chapter 37, but different headings) or unexposed photographic plates (also different headings). Furthermore, it is explicitly excluded from cinematographic film, regardless of whether it is exposed and developed, which falls under different HTS classifications. The emphasis here is on static photographic images, not sequential frames for motion pictures.
As this HTS code represents a leaf node, there are no further subcategories. Therefore, classification within 3705.00.00.00 relies on accurately identifying the material as a photographic plate or film that is both exposed and developed, and not originating from cinematographic production. The physical form and the nature of the image (static photographic representation) are the primary criteria for inclusion.