3706.90.00.30 - 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 classification, HTS Code 3706.90.00.30, specifically covers "positive release prints." These are photographic or cinematographic materials that have been exposed and developed, and are intended for distribution and public exhibition. The key characteristic of positive release prints is their format, designed for projection, and typically incorporating both image and sound tracks, although entirely sound-track-only prints are also included within the broader Chapter 37 heading.
Distinguishing this category from its sibling, 3706.90.00.60 "Other," is crucial. While both fall under the "Other" subheading for exposed and developed motion-picture film, 3706.90.00.30 is reserved for those positive prints specifically intended for the release and distribution phase of film exhibition. The sibling category would encompass other types of exposed and developed film that do not fit the definition of a standard positive release print, such as test prints, master prints, or archival copies not intended for direct public projection.
As this is a leaf node, there are no further subcategories. Therefore, classification under this code hinges on confirming that the imported or exported material is indeed a positive print ready for distribution and exhibition, distinct from intermediate or master film stock. The physical characteristics, intended use, and typical presentation for public viewing are the primary criteria for correct classification here.