Analysis
Heading 3703 of the Harmonized Tariff Schedule covers photographic paper, paperboard and textiles, sensitized, unexposed. It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
None of its 6 lines is duty-free at the general rate. Rates run from 2.8% to 3.7% with a median of 3.4000000000000004%, so the line you choose sets the duty.
The largest subheadings are 3703.10 (in rolls of a width exceeding 610 mm, 2 lines), 3703.20 (other, for color photography (polychrome), 2 lines) and 3703.90 (other, 2 lines).
By Census's concordance, most of its statistical lines are made by Photographic Film, Paper, Plate, Chemical, and Copy Toner Manufacturing (325992). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 3.4000000000000004% sits at the 49th percentile of the headings in chapter 37.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3703.10.30 | Silver halide papers | 3.7% |
| 3703.10.60 | In rolls of a width exceeding 610 mm: other | 3.1% |
| 3703.20.30 | Silver halide papers | 3.7% |
| 3703.20.60 | Other, for color photography (polychrome): other | 3.1% |
| 3703.90.30 | Silver halide papers | 3.7% |
| 3703.90.60 | Other: other | 2.8% |