Analysis
Subheading 3703.10 covers in rolls of a width exceeding 610 mm, within heading 3703. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 3.1% to 3.7% with a median of 3.4000000000000004%, so the line you choose sets the duty.
The US splits it as follows: 3703.10.30 for silver halide papers (3.7%) and 3703.10.60 for in rolls of a width exceeding 610 mm: other (3.1%).
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.
Goods only reach 3703.10 once they fall within heading 3703 (photographic paper, paperboard and textiles, sensitized, unexposed). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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% |