4421.99.93.00 - Theatrical, ballet, and operatic scenery and properties, including sets 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 33 1/3% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 4421.99.93.00 specifically classifies theatrical, ballet, and operatic scenery and properties. This includes all types of stage sets, backdrops, props, and decorative elements constructed from wood or featuring significant wooden components, intended for use in live performances. The defining characteristic of this classification is the intended use in a performance setting, distinguishing it from general-purpose wooden articles.
This category differs from its sibling, 4421.99.94.00 (Edge-glued lumber), which pertains to lumber formed by joining smaller pieces of wood along their edges. Unlike edge-glued lumber, which is a construction material, the items classified under 4421.99.93.00 are finished goods designed for aesthetic and functional purposes on stage. It also differs from the broader "Other" category at the same level, as it is specific to performance-related wooden articles.
As a leaf node, this HTS code has no further subcategories. Therefore, classification under 4421.99.93.00 relies on the clear identification of the goods as being specifically designed and intended for use as scenery or properties in theatrical, ballet, or operatic productions. Practical examples include intricately carved wooden props, painted wooden backdrops, and constructed wooden elements forming the physical set of a stage performance.