3706.10.60.30 - Positive release prints 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 10¢/m |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 3706.10.60.30, specifically classifies positive release prints of motion-picture film. These are exposed and developed films, intended for distribution and exhibition, and are characterized by a positive image reproduction. This category encompasses feature films that meet these criteria and are presented as positive prints, meaning they are ready for projection without further processing for image creation.
This category is distinguished from its sibling, 3706.10.60.60 "Other," by its explicit focus on "positive release prints." While both fall under the broader heading of "feature films" of a width of 35 mm or more, subheading 3706.10.60.30 is for the positive reproduction copies, whereas the "Other" category would cover any feature films that do not fit the specific definition of a positive release print, such as intermediate prints or specialized formats not designated as positive release copies.
As this is a leaf node, there are no further subdivisions. Classification under this code is determined by the film being an exposed and developed feature film, of a width of 35 mm or more, and specifically being a positive print intended for release and distribution. The presence of a soundtrack, or its absence if the film consists only of the soundtrack, does not alter its classification under this specific subheading, provided it meets the criteria of being a positive release print.