Motion-picture film — HTS 3706
Motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
Chapter 37 › Heading 3706
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3706 covers physical motion-picture film that has been exposed and developed. It includes film with picture images, film that includes a sound track, and film consisting only of a sound track. The heading is about the film’s condition and use—not digital video files or unexposed film. Sound-track content by itself generally does not move the product outside this heading.
To reach the correct 8-digit HTSUS code, start with the heading’s subheading structure and the product’s objective characteristics. For this category, the key distinction is generally the film width or other stated type distinction, rather than the film’s subject matter or commercial value. Read the current HTSUS subheading text and statistical suffixes, then confirm that the physical product matches the required description. If the product is blank, only partially processed, a recording medium of a different kind, or not actually motion-picture film, another heading may apply.
What to check
- Confirm that the item is physical film and has been both exposed and developed; do not classify an unexposed or digital product here without checking other headings.
- Measure or verify the film width and compare it with the exact subheading wording, including any “over,” “not over,” or “other” limits.
- Determine whether the shipment is picture film, film incorporating a sound track, or sound-track-only film, and check whether the tariff text treats that distinction separately.
- Review the complete current 8-digit HTSUS description, including the statistical suffix, rather than relying only on the 4-digit heading.
- Keep product specifications, photographs, technical sheets, and processing records that support the classification; ask a customs broker or request a formal ruling if the film’s format or processing status is unclear.
HTS heading 3706 summary
Motion-picture film is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 3706.10 | Of a width of 35 mm or more |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3706.90.00 👉 | Other | Free | — | 10¢/m |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3706?
Motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.