Heading 3706

Motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

6 declarable lines

Heading 3706 covers motion-picture film that is already exposed and developed, including film that carries a sound track or holds only a sound recording. The heading splits first by width: film 35 mm or wider falls in 3706.10, and all other widths fall in 3706.90. Within 3706.10, sound recordings made for motion-picture exhibits are separated from other film, and feature films are split into positive release prints and other. Most lines are free of duty; the sound-recording line carries a rate.

Products in this heading

35 mm positive release print of a feature film
16 mm positive release print of a feature film
Developed 35 mm film of a documentary short
Sound recording on 35 mm motion-picture film intended for use with a film exhibit
Archival copy of a developed silent film on 8 mm film
Developed 70 mm film print of a feature
Developed 16 mm film of a training or industrial program

How to choose the right subheading

Width of the film: 35 mm or more goes to 3706.10, any other width goes to 3706.90.
Whether the film consists only of a sound track or carries sound recordings for motion-picture exhibits, which takes the sound-recording line.
Whether the film is a feature film, which decides between the feature-film lines and the residual other line.
Whether the print is a positive release print rather than another type of print.
The end use of the film, such as theatrical exhibit versus archive or reference use.

Often confused with

Unexposed motion-picture film in rolls
Heading 3706 requires the film to be exposed and developed.
Heading 3702
Unexposed photographic film in the flat
Flat film that has not been exposed stays in heading 3701.
Heading 3701
Sensitized photographic paper
Paper and paperboard that are sensitized but unexposed are classified in heading 3703.
Heading 3703
Chemical preparations for photographic use, such as developers and fixers
These are chemical goods, not film, and are classified in heading 3707.
Heading 3707

Frequently asked questions

What is the HTS code for a 35 mm positive release print of a feature film?

It is 3706.10.60.30, and the general (MFN) rate is Free.

What is the duty on sound recordings on 35 mm motion-picture film suitable for use with motion-picture exhibits?

The line is 3706.10.30.00 and the general (MFN) rate is 1.4%.

How do I classify a developed 16 mm film print?

Film under 35 mm width goes to heading 3706.90: a positive release print is 3706.90.00.30 at a general (MFN) rate of Free, and any other developed print is 3706.90.00.60, also Free.

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.