5907.00.05.00 - Theatrical, ballet, and operatic scenery and properties, including sets (229)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 83.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 5907.00.05.00, specifically classifies theatrical, ballet, and operatic scenery and properties, including stage sets. These items are distinguished by their intended use in dramatic performances. The materials are typically textile fabrics that have been impregnated, coated, covered, or laminated, often in a manner that renders them decorative or functional for stage productions rather than for general industrial applications. The inclusion of "sets" emphasizes that this classification extends to the larger constructed elements used to create the visual environment of a performance.
In contrast to its sibling category, 5907.00.15.00 (Other), this classification is narrowly defined by the specific artistic and theatrical application of the textile materials. While both fall under the broader heading of "painted canvas being theatrical scenery, studio back-cloths or the like," 5907.00.05.00 is reserved for goods directly identified as scenery or properties for theatrical productions. The "Other" category would encompass textile fabrics fitting the general description of painted canvas but lacking the specific designation as theatrical scenery or properties, or perhaps those used in similar artistic contexts but not directly for stage performance.
As this is a leaf node in the HTS database, there are no further subcategories. Therefore, the classification is final at this level. Classification decisions for this code would hinge on confirming the intended use of the textile article as scenery, properties, or sets for theatrical, ballet, or operatic purposes. This could involve examining invoices, contracts, or descriptive literature accompanying the goods to ascertain their specific function within a performing arts context.