HS Code for Movie film

Movie film that has been exposed and developed is classified under HS code 3706.90 when the width of the film is less than 35mm. This classification falls under Chapter 37, which covers photographic or cinematographic goods. Heading 3706 specifically deals with cinematographic film that is no longer in its raw, unexposed state. The subheading 3706.90 is a specific designation for smaller formats, such as 16mm, 8mm, or Super 8 film. The classification applies whether the film contains a sound track or consists only of a sound track. The key criteria for this code are that the film must have undergone chemical processing (development) after exposure to light or images. This distinguishes it from raw stock used by filmmakers. The material composition is typically cellulose acetate or polyester, but the classification is driven by the state of the film (exposed/developed) and its physical dimensions.

Products Included

• Developed 16mm motion picture film
• Developed 8mm and Super 8 movie film
• Cinematographic film strips less than 35mm wide
• Exposed and developed educational film loops
• Developed film containing only sound tracks (under 35mm)

Common Misclassification

A frequent error is classifying this product under 3706.10, which is reserved for film with a width of 35mm or more. Another common misclassification is 3702, which covers unexposed photographic film in rolls. If the film has been exposed but not yet developed, it should be classified under 3704.00. Furthermore, digital media containing movies, such as DVDs or hard drives, are classified under 8523 and should never be confused with physical cinematographic film.

FAQ

What is the HS code for Movie film?

For exposed and developed movie film with a width of less than 35mm, the HS code is 3706.90.

Does 3706.90 include unexposed film?

No, unexposed film is classified under heading 3702. HS code 3706.90 is strictly for film that has been both exposed and developed.