Developed 70mm Widescreen Feature Film from Japan
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 — 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
• 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