Analysis
HTS 3703.10.60 covers in rolls of a width exceeding 610 mm: other under heading 3703 (photographic paper, paperboard and textiles, sensitized, unexposed).
Within this group the rate runs from 2.8% to 3.7%. Compared with 3703.90.30 (silver halide papers), which pays 3.7%, a misclassification either way moves the duty by 0.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.1%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 3.1% of the customs value, which is in the middle of the rates in chapter 37 (46th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 9.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3703.10.30 | Silver halide papers | 3.7% |
| 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% |