Surface-Worked Gelatin Sheets for Photography from China
Rectangular gelatin sheets that are surface-worked and colored, valued over 88 cents per kg, used as emulsion base in photographic films. These sheets are not printing industry products of Chapter 49, so they remain in heading 35.03. The surface treatment and coloring are explicitly covered by the tariff text.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the sheets are for photographic use, not printing plates of Chapter 49
• Provide documentation of the surface treatment and coloring
• Ensure the value exceeds 88 cents per kg