Photographic plates, film, paper, paperboard and textiles, exposed but not developed
1 declarable lines
Heading 3704 covers photographic plates, film, paper, paperboard, and textiles that have been exposed but not developed. It has a single declarable line, 3704.00.00.00, so the code does not split by material or form within the heading.
Products in this heading
- Exposed but undeveloped black-and-white film negatives
- Exposed but undeveloped color film negatives
- Exposed but undeveloped photographic plates
- Exposed but undeveloped photographic paper sheets
- Exposed but undeveloped photographic paperboard
- Exposed but undeveloped photographic textiles
How to choose the right subheading
- Confirm the item is photographic and has been exposed to light or radiation.
- Confirm it has not been developed; developed items go to heading 3705 or 3706.
- Identify the material, such as paper, paperboard, textile, film, or plate.
- Check the physical form, such as flat plate, roll film, sheet paper, or textile.
- Note that heading 3704 has one declarable line, 3704.00.00.00, so material and form do not change the code within the heading.
Often confused with
- Heading 3703Unexposed sensitized photographic paper, paperboard, or textiles
Sensitized but not yet exposed.
- Heading 3705Exposed and developed photographic film
Development has already occurred, so it is not 3704.
- Heading 3702Unexposed sensitized photographic film in rolls
Not exposed and in roll form.
- Heading 3706Exposed and developed motion-picture film
Both exposed and developed, and cinematographic.
- Heading 3701Unexposed sensitized photographic plates and flat film
Sensitized but not exposed.
Frequently asked questions
What is the HTS code for exposed but undeveloped photographic paper?
Exposed but undeveloped photographic paper is classified under 3704.00.00.00. The general (MFN) duty rate for that line is Free.
What is the duty on exposed but undeveloped photographic film?
Exposed but undeveloped photographic film falls under 3704.00.00.00. The general (MFN) duty rate for that line is Free.
How do I classify exposed but not developed photographic plates?
If the plates are exposed but not developed, use 3704.00.00.00, with a general (MFN) duty rate of Free. If they are unexposed, they belong in heading 3701 or 3703, depending on material and form, not in 3704.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.