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Developed 65mm IMAX Motion Picture Negative from Canada

Large-format 65mm negative film exposed for IMAX theater projection, fully developed but without soundtrack, intended for printing positive copies. Falls under HTS 3706.90.00 for other exposed and developed motion-picture film.

Duty Rate — Canada → United States

10%

Rate breakdown

9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada

Import Tips

Include negative identification numbers and production studio certification for valuation purposes

Use reinforced shipping containers due to large reel size and fragility of large-gauge film

Declare intended use as printing master to avoid end-use reclassification