HS Code for Medium format film

HS code 3702.31 is designated for medium format photographic film used in color photography. This classification falls under Chapter 37, which encompasses photographic or cinematographic goods. The specific criteria for this code include the film being in rolls, sensitized, and unexposed. A defining characteristic for this subheading is the absence of sprocket holes (perforations) and a width not exceeding 105 mm. Medium format films, most notably the 120 and 220 formats, typically have a width of approximately 60 mm and do not feature the sprocket holes found in 35 mm (135 format) films. The classification process involves evaluating the chemical coating (sensitization) and the physical dimensions. Since the film is "polychrome" (color), it is distinguished from black and white (monochrome) films. The "unexposed" status is also vital, as exposed film, whether developed or not, moves to different headings such as 3704 or 3705. This code is essential for importers and exporters of professional-grade analog photography equipment, ensuring that the specific physical properties of roll film are recognized over sheet film or motion picture film.

Products Included

• 120 roll color negative film
• 220 roll color reversal film
• 60mm wide unexposed color film
• Professional medium format color transparency film
• Color infrared roll film without perforations

Common Misclassification

The most common misclassification occurs with HS code 3702.54, which is used for 35mm color film that contains sprocket holes. Another error is using HS code 3702.32, which is reserved for black and white (monochrome) film of the same dimensions. Importers must also distinguish this from HS code 3701, which covers photographic film in flat sheets rather than rolls.

FAQ

What is the HS code for 120 color film?

The HS code for 120 format color photographic film, which is unexposed and in rolls without sprocket holes, is 3702.31.

Does this code apply to instant film?

No, instant print film is generally classified under heading 3701 if in sheets or 3702 if in rolls, but usually under different subheadings depending on its specific mechanism.