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This heading covers :
(A) Photographic film in rolls, of any material other than paper, paperboard or textiles.
Photographic film in rolls (i.e., other than flat), sensitised, unexposed is usually of poly(ethylene terephthalate), cellulose acetate or similar flexible materials and normally provides for a number of exposures. The heading does not cover such film of paper (e.g., paper "films" used to make negatives), paperboard or textiles (heading 37.03).
Film in rolls falls in this heading with or without perforations; it must be protected from the light by paper backing or other suitable packing.
The heading includes : (1) Cinematographic film, the normal width of which is 35, 16, 9.5 or 8 mm. (2) "Still" camera film in roll form.
Photographic film not cut to usable sizes remains classifiable in this heading.
Like the photographic plates of heading 37.01, this film may be used for amateur, professional photomechanical, scientific, radiographic, etc., purposes. X-ray film in rolls is generally sensitised on both sides.
Sensitised film for photoelectric sound recording is also classified here. (B) Instant print film in rolls.
Instant print film in rolls permits instant production of finished positive photographs. Such film consists of a sensitised film of any material, such as cellulose acetate, poly(ethylene terephthalate) or other plastics, paper, paperboard or textiles (negative), a specially treated strip of paper (positive) and a developer.
However, instant print film in the flat, sensitised, unexposed, is excluded (heading 37.01). The heading does not cover : (a) Unexposed photographic plates and film in the flat (heading 37.01). (b) Unsensitised film of plastics (Chapter 39). (c) Prepared unrecorded film for mechanical sound recording (heading 85.23).
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