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Heading 3705 : Photographic plates and film, exposed and developed, other than cinematographic film.
This heading covers the photographic plates and film of heading 37.01 or 37.02 after exposure and development, provided that, if with perforations, they are of a kind used for the reproduction or projection of still images. The heading covers both negatives and positives; the latter are sometimes called diapositives because they are transparent.The heading also covers microcopies on transparent bases (microfilms). The heading includes graduated (or shade-off ) contact halftone film screens comprising a multitude of dots usually in checker-board pattern and other screens obtained by photography, for use in the graphic arts. The heading excludes : (a) Developed film of a kind used in a cinematographic projector to produce motion pictures (heading 37.06). (b) Developed photographic paper, paperboard or textiles (Chapter 49 or Section XI). (c) Developed plates for printing purposes (e.g., offset), ready for use (heading 84.42).
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