HTS tariff line · chapter 37
3706.10.30
Sound recordings on motion-picture film suitable for use in connection with motion-picture exhibits
Analysis
HTS 3706.10.30 covers sound recordings on motion-picture film suitable for use in connection with motion-picture exhibits under heading 3706 (motion-picture film, exposed and developed, whether or not incorporating sound track or…).
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 3706.90.00 (motion-picture film, exposed and developed, whether or not…) at duty-free, a difference of 1.4 points on the customs value.
The general duty rate is 1.4% of the customs value, which is in the middle of the rates in chapter 37 (37th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $140 in duty before any Chapter 99 additions or preference claims.
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 1.4%. 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 other lines in the same group are 3706.10.60 (of a width of 35 mm or more: other, duty-free) and 3706.90.00 (motion-picture film, exposed and developed, whether or not…, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3706.10.60 | Of a width of 35 mm or more: other | Free |
| 3706.90.00 | Motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: other | Free |