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K88632 K8 Ruling Active

The tariff classification of a Theatrical Production from Belgium and Canada

Issued October 26, 2004 by U.S. Customs and Border Protection.

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K8 K88632 (October 26, 2004)

Tariff classification

HTS codes: 9508.90.0000

Headings: 9508

Product description

You submitted descriptive literature with your request. The subject merchandise is the complete show package for a new indoor aquatic production that will open in Las Vegas in April 2005. The sets, costumes, props, lighting, sound, and visual and special effects will be built in Canada and Belgium and then imported in stages and assembled during the end of 2004. The articles are exclusively designed for use in this show, which will employ a cast of 70 acrobats, gymnasts, swimmers, divers, dancers, clowns, and musicians.

Full text

NY K88632 October 26, 2004 CLA-2-95:RR:NC:SP:224 K88632 CATEGORY: Classification TARIFF NO.: 9508.90.0000 Mr. Kenneth M. Carmon Bay Brokerage, Inc. 44951 County Route 191 PO Box 293 Wellesley Island, NY 13640 RE: The tariff classification of a Theatrical Production from Belgium and Canada Dear Mr. Carmon: In your letter dated October 1, 2004, on behalf of Productions du Dragon, SA, of La Louviere, Belgium, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is the complete show package for a new indoor aquatic production that will open in Las Vegas in April 2005. The sets, costumes, props, lighting, sound, and visual and special effects will be built in Canada and Belgium and then imported in stages and assembled during the end of 2004. The articles are exclusively designed for use in this show, which will employ a cast of 70 acrobats, gymnasts, swimmers, divers, dancers, clowns, and musicians. The applicable subheading for all parts of the theatrical production will be 9508.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for… traveling circuses and traveling menageries; traveling theaters; parts and accessories thereof: Other. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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