Analysis
Subheading 3706.10 covers of a width of 35 mm or more, within heading 3706. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 1.4%. The median line pays 0.7%.
The US splits it as follows: 3706.10.30 for sound recordings on motion-picture film suitable for use in… (1.4%) and 3706.10.60 for of a width of 35 mm or more: other (duty-free).
Goods only reach 3706.10 once they fall within heading 3706 (motion-picture film, exposed and developed, whether or not incorporating sound track or…). 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 |
|---|---|---|
| 3706.10.30 | Sound recordings on motion-picture film suitable for use in connection with motion-picture exhibits | 1.4% |
| 3706.10.60 | Of a width of 35 mm or more: other | Free |