Oriental Seagull VC Fiber 11x14 Paper-Backed Film from Japan
Oriental Seagull VC Fiber 11x14 Paper-Backed Film is a variable contrast enlarging material with an emulsion on a film base, measuring 11x14 inches (279x356 mm), exceeding 255 mm on one side. Although described as 'paper-backed', the emulsion layer qualifies as photographic film, not paperboard, and is sensitized and unexposed. This product falls under tariff item 3701.30.00 as 'other plates and film'.
Duty Rate — Japan → Canada
0%
Import Tips
• Clarify the product's composition to CBSA, as 'paper-backed' might suggest heading 3703 for sensitized paper; provide technical specs showing the film base
• Ensure the dimensions (279x356 mm) are documented to meet the 255 mm threshold
• Confirm the product is unexposed and not waste or scrap, per Chapter 37 Note 1