Ballet Set Properties Fabric Panels from Japan
Man-made fiber panels coated and painted as ballet set properties, forming enchanted forest scenes for Nutcracker ballets. Classified in HTS 5907.00.05.00 for laminated man-made fiber theatrical sets.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Obtain affidavits from importers/users confirming exclusive theatrical application
• Document lamination process per note to 5903 to distinguish from plain fabrics