# HS heading 37.04: Photographic plates, film, paper, paperboard and textiles, exposed but not developed

> HS heading 37.04 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed. It is in chapter 37 (photographic or cinematographic goods). It is not split further: its only subheading is 3704.00. National tariff lines under heading 37.04 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/3704
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 37](https://border.bot/hs-codes/37) / [37.04](https://border.bot/hs-codes/3704)

## Key facts

- Heading: 37.04
- Description: Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- Chapter: 37: Photographic or cinematographic goods
- Subheadings: 1
- Edition: HS2022

## What this code covers

HS heading 37.04 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed.

It is not split further: its only subheading is 3704.00.

- [3704.00](https://border.bot/hs-codes/370400) Photographic plates, film, paper, paperboard and textiles, exposed but not developed

## What it doesn’t cover

Other goods of chapter 37 are classified in its other 6 headings, listed below.

- [37.01](https://border.bot/hs-codes/3701) Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs
- [37.02](https://border.bot/hs-codes/3702) Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
- [37.03](https://border.bot/hs-codes/3703) Photographic paper, paperboard and textiles, sensitised, unexposed
- [37.05](https://border.bot/hs-codes/3705) Photographic plates and film, exposed and developed, other than cinematographic film
- [37.06](https://border.bot/hs-codes/3706) Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
- [37.07](https://border.bot/hs-codes/3707) Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

## How it is structured

Heading 37.04 is one of 7 headings in chapter 37. Its first two digits, 37, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (3704.00).

## In other countries

National tariff lines under heading 37.04 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/370400): 1 line, used by 1 other country

- Previous heading: [37.03](https://border.bot/hs-codes/3703) Photographic paper, paperboard and textiles, sensitised, unexposed
- Next heading: [37.05](https://border.bot/hs-codes/3705) Photographic plates and film, exposed and developed, other than cinematographic film

## Frequently asked questions

### What does HS heading 37.04 cover?

HS heading 37.04 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed.

### Which chapter is HS heading 37.04 in?

HS heading 37.04 is in chapter 37 (photographic or cinematographic goods).

### How many subheadings does HS heading 37.04 have?

HS heading 37.04 has one subheading, 3704.00.

### Which countries’ tariffs list national lines under HS heading 37.04?

National tariff lines under heading 37.04 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/3704.json