5907.00.25.00 - Theatrical, ballet, and operatic scenery and properties, including sets (229) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 83.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS 5907.00.25.00, specifically covers painted textile fabrics that are designed for use as theatrical, ballet, and operatic scenery and properties. This includes elaborate stage sets, backdrops, and other decorative elements intended to create a specific environment or mood for performances. The key defining characteristic is the artistic application of paint or other decorative treatments onto textile materials for the explicit purpose of stage production.
Distinguishing this category from its sibling, 5907.00.35.00, which is also classified as "Other," is crucial. While both fall under the broader heading of painted canvas for theatrical use, this specific subheading is reserved for the finished scenery and properties themselves. The sibling category likely encompasses other related textile articles that are painted but not specifically designated or constructed as integral components of stage productions.
As this is a leaf node, there are no further subcategories. Classification at this level hinges on the intent and application of the painted textile. Therefore, customs officers will focus on whether the item is demonstrably part of a theatrical production, exhibit its artistic application for scenic purposes, and is constructed from textile materials as described in Chapter 59.