Exposed 35mm Animation Cel Film Strip from Japan
A strip of 35mm film exposed frame-by-frame for stop-motion or cel animation and developed with soundtrack. Classified under HTS 3706.90.00.60 as other motion-picture film exposed and developed. Used in post-production for animated features.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include frame count and animation technique in entry docs; test for light sensitivity post-development
• Avoid declaring as graphic art to prevent duty evasion flags