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Heading 3703 : Photographic paper, paperboard and textiles, sensitised, unexposed.
This heading covers all sensitised, unexposed photographic paper, paperboard and textiles, flat or rolled.
It therefore includes :(1) Paper and textiles for the production of positive photographic prints. These may be used in amateur, professional, X-ray, electro-cardiographic, recording, photocopying, etc., work. (2) The so-called paper plates and films used to produce negatives by exposure in a camera. (3) Ferricyanide, ferro-gallate, etc., paper used to produce blue-prints, etc. The heading does not include : (a) Instant print film in the flat or in rolls, sensitised, unexposed (heading 37.01 or 37.02). (b) Exposed but not developed, photographic paper, paperboard or textiles (heading 37.04). (c) Prepared but unsensitised paper, paperboard or textiles, e.g., paper coated with albumin, gelatin, barium sulphate, zinc oxide, etc. (Chapter 48 or Section XI). (d) Developed photographic paper, paperboard or textiles (Chapter 49 or Section XI).
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