HTS subheading · chapter 59
5907.00
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
Analysis
Subheading 5907.00 covers textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like, within heading 5907. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
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.
The US splits it as follows: 5907.00.05 for theatrical, ballet, and operatic scenery and properties, including… (duty-free), 5907.00.15 for of man-made fibers: other (229) (8%), 5907.00.25 for theatrical, ballet, and operatic scenery and properties, including… (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).
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 |