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Heading 3706 : Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.


This heading covers developed standard or substandard width cinematographic film for the projection of motion pictures, negative or positive, containing related visual images only, or both related visual images and sound track (whether photographically or non-photographically, e.g., magnetically, recorded).
This heading also covers developed standard or substandard width cinematographic film, whether negative or positive, containing no visual images, but consisting solely of one or more sound tracks. The track on film containing only a single sound track must be photoelectrically recorded. Film containing more than one sound track may include magnetically recorded track but at least one track must be photoelectrically recorded. The photoelectrically recorded tracks appear as narrow printed bands which reproduce the sound vibrations.
Sound track film produced solely by processes other than photoelectric (e.g., by mechanical engraving or magnetic recording) is excluded (heading 85.23).
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