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GOODS ACROSS BORDERS

HS HEADING 3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

In plain English

This category includes photographic plates, film, paper, paperboard, and textiles that have been exposed to light but not yet developed. The classification covers all these materials together without further division into specific subcategories.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (1)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

3704.00

Photographic plates, film, paper, paperboard and textiles; exposed but not developed

Chapter 37 classification notes

Chapter 37 trade volume has collapsed with digital photography; legacy trade in specialty cinema film (Kodak Vision3, IMAX) continues. Personal-quantity carriage of unexposed film clears as routine; checked-baggage X-ray screening risk.

Frequent misclassification in this chapter

Digital memory cards (Chapter 85) vs. photographic film (Chapter 37) — sometimes mis-declared.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 37

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog