HTS heading · chapter 59
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
Analysis
Heading 5907 of the Harmonized Tariff Schedule covers textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. It has 6 tariff lines.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 5907.00.15 (of man-made fibers: other (229)) and 5907.00.35 (other: other (229)).
4 of its 6 lines with a percentage rate are duty-free at the general rate (67%) and 2 are dutiable, from duty-free up to 8%. The median line pays duty-free.
Its lines are 5907.00.05 for theatrical, ballet, and operatic scenery and properties… (duty-free), 5907.00.15 for of man-made fibers: other (229) (8%), 5907.00.25 for theatrical, ballet, and operatic scenery and properties… (duty-free), 5907.00.35 for other: other (229) (8%), 5907.00.60 for of man-made fibers (229) (duty-free) and 5907.00.80 for other: other (duty-free).
Its median rate of duty-free sits at the 19th percentile of the headings in chapter 59.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5907.00.05 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.15 | Of man-made fibers: other (229) | 8% |
| 5907.00.25 | Theatrical, ballet, and operatic scenery and properties, including sets (229) | Free |
| 5907.00.35 | Other: other (229) | 8% |
| 5907.00.60 | Of man-made fibers (229) | Free |
| 5907.00.80 | Other: other | Free |