HTS tariff line · chapter 59
5907.00.05
Theatrical, ballet, and operatic scenery and properties, including sets (229)
Analysis
HTS 5907.00.05 covers theatrical, ballet, and operatic scenery and properties, including sets (229) under heading 5907 (textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical…).
Within this group the rate runs from duty-free to 8%. Compared with 5907.00.35 (other: other (229)), which pays 8%, a misclassification either way moves the duty by 8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 83.5% instead of nothing, so origin decides between free entry and a 83.5% duty.
The normal trade relations rate here is zero, shared by about 37% of the 59 tariff lines in chapter 59, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 339999 (All Other Miscellaneous Manufacturing), an industry of 3,012 US establishments employing 40,510 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |