Exposed Kodak Portra 400 Color Negative Film from Japan
35mm color negative photographic film manufactured in the US by Kodak, exposed abroad for personal photography projects. It falls under HTS 9802.00.2000 as US-origin film exposed overseas, whether developed or not, excluding commercial motion-picture use. Returned for personal processing and archiving.
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
• Provide proof of US manufacture (packaging/original receipt) and exposure abroad via travel records
• Declaration must specify non-commercial personal use, not motion-picture film
• Avoid common pitfall of commercial photography shipments which require different classification