Exposed 35mm Soundtrack-Only Cinema Film from Japan
A 35mm film reel consisting solely of an optical soundtrack recorded during movie production, exposed and developed without picture content. Classified in HTS 3706.90.00 as motion-picture film consisting only of soundtrack.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify 'soundtrack only' explicitly on commercial invoices to match tariff description precisely
• Provide audio waveform verification to prove exposure/development of sound elements
• Pair with picture reels in shipments but declare separately to avoid set classification issues