# HS code 3704.00: Photographic plates, film, paper, paperboard and textiles, exposed but not developed

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

Source: https://border.bot/hs-codes/370400
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) / [3704.00](https://border.bot/hs-codes/370400)

## Key facts

- HS code: 3704.00
- Covers: Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- Heading: [37.04: Photographic plates, film, paper, paperboard and textiles, exposed but not developed](https://border.bot/hs-codes/3704)
- Chapter: [37: Photographic or cinematographic goods](https://border.bot/hs-codes/37)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/370400)

## What this code covers

HS code 3704.00 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed.

The legal text of the subheading is “Photographic plates, film, paper, paperboard and textiles, exposed but not developed”, in HS2022.

## What it doesn’t cover

It is the only subheading of heading 37.04, so every good of the heading is classified here.

## How it is structured

3704.00 is a six-digit subheading. Its first two digits, 37, are the chapter; the first four, 3704, are heading 37.04; the last two, 00, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 37: Photographic or cinematographic goods
- Heading 37.04: Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- Subheading 3704.00: Photographic plates, film, paper, paperboard and textiles, exposed but not developed

## In other countries

National tariff lines under 3704.00 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 subheading: [3703.90](https://border.bot/hs-codes/370390) Other
- Next subheading: [3705.00](https://border.bot/hs-codes/370500) Photographic plates and film, exposed and developed, other than cinematographic film

## Frequently asked questions

### What does HS code 3704.00 cover?

HS code 3704.00 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed.

### Which heading and chapter is HS code 3704.00 in?

HS code 3704.00 is in heading 37.04 (photographic plates, film, paper, paperboard and textiles, exposed but not developed) in chapter 37 (photographic or cinematographic goods).

### Where are goods of heading 37.04 classified when 3704.00 doesn’t fit?

3704.00 is the only subheading of heading 37.04, so every good of the heading is classified there.

### Which countries’ tariffs list national lines under HS code 3704.00?

National tariff lines under 3704.00 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/370400.json