3706

Analysis

Heading 3706 of the Harmonized Tariff Schedule covers motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 1.4%. The median line pays duty-free.

Its median rate of duty-free sits at the 18th percentile of the headings in chapter 37.

The largest subheadings are 3706.10 (of a width of 35 mm or more, 2 lines) and 3706.90 (unnamed, 1 line).

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.