Theatrical Scenery Drop of Polyester from Japan
Large painted polyester drop cloth laminated for use as theatrical scenery in Broadway productions, depicting urban skylines. Under HTS 5907.00.05.00 as man-made fiber scenery properties with visible coating.
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
• Test flexibility to confirm not rigid plastic per 5903 exclusions (bendable around 7mm cylinder)
• Use invoices specifying 'theatrical scenery' to support 5907 classification