Developed 70mm Widescreen Feature Film from Canada
70mm film exposed for epic widescreen theatrical release, developed with six-track magnetic soundtrack. It is covered by HTS 3706.90.00 as other exposed motion-picture film incorporating soundtrack.
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
• Obtain customs bond for high-value feature films and insure against damage
• Include MPAA ratings and release certificates for content verification
• Separate master positives from negatives in declarations