H345038

H345038 June 13, 2025 OT:RR:CTF:VS ACH CATEGORY: CLASSIFICATION Steve Armstrong CSI General Partnership- Cirque du Soleil 8400 Ave. du Cirque Montreal Canada H1Z 4M6 RE: Subheading 9817.00.98, HTSUS; Theatrical Spare and Replacement Parts; Uniforms Dear Mr. Armstrong: This letter is in response to your electronic request for a binding ruling dated February 4, 2025, regarding the applicability of subheading 9817.00.98, Harmonized Tariff Schedule of United States (“HTSUS”), to merchandise Cirque du Soleil (“Cirque”) imports for use in its shows. Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division. FACTS: Cirque is an international live theatrical circus based in Montreal, Canada that has been performing since 1984. In 1987 it began performing internationally. Cirque refers to its shows as theatre circuses. In the United States, Cirque has two kinds of shows: touring shows and theatre shows. All Cirque shows include acrobats, gymnasts, trapeze artists, and clowns (but no animals) in a theatrical setting complete with sets, lighting, costumes, music, and choreography. The shows are designed to create and maintain a magical atmosphere that is uninterrupted by the need to take down and put up new equipment. The props, accessories, and costumes, as well as the artistic dancing, singing, and moving about the stage tell a continuing story based on the theme of the show. Tour shows have travelled back and forth across the Canadian-U.S. border since 1987. An average tour plan for a new show includes appearances in all major cities in the United States and Canada. Cirque spends anywhere from one to three months in each tour city. In the years since the tour shows began, North American tours have lasted from one to four years. All theatre shows start with a basic contract of a determinable length with an independent partner. Each contract has certain options that one or both parties can elect to enforce. These options can end the contract or extend it for another fixed period of time based on specific criteria. In a February 28, 2025, meeting between Cirque and U.S. Customs and Border Protection (CBP), Cirque informed CBP that it previously imported a big top tent and bleachers under subheading 9817.00.98, HTSUS. Cirque now wants to import additional parts, such as poles and turfers, to supplement older parts and maintain compliance with safety regulations. Cirque states that it will take a “one for one” approach to these goods, swapping the new in and exporting the old back to Canada. It is also looking to import employee uniforms, including logoed jackets for use by ushers, caterers, and other support staff. Cirque indicates that it has maintained an adequate system of controls on imported goods eligible for duty-free entry under subheading 9817.00.98, HTSUS. For example, Cirque maintains a listing of goods destroyed and/or consumed during any show and implements inventory controls to satisfy any audit requirements. Cirque states that, upon the termination of a show or tour in the United States, all goods are and have been returned to Canada. ISSUES: I. Whether spare and replacement parts and equipment imported after the initial entries are eligible for duty-free treatment under subheading 9817.00.98, HTSUS. II. Whether employee uniforms/costumes used in Cirque’s theatre and touring shows are eligible for duty-free treatment under subheading 9817.00.98, HTSUS. LAW AND ANALYSIS: a. Theatrical Spare and Replacement Parts Subheading 9817.00.98, HTSUS, provides that “[t]heatrical scenery, properties, and apparel brought into the United States by proprietors or managers of theatrical, ballet, opera or similar productions arriving from abroad for temporary use by them in such production” will be free of duty. Cirque seeks to import spare and replacement parts and additional equipment for use in its theatre shows under subheading 9817.00.98, HTSUS. For goods to be eligible under subheading 9817.00.98, HTSUS, three basic requirements must be satisfied: 1. The imported goods must consist of theatrical scenery, properties, and apparel; 2. the goods must be brought into the U.S. by proprietors or managers of the theatrical, ballet, opera or similar productions; and 3. the subject goods must be for temporary use in such productions. In Headquarters Ruling Letter (“HQ”) 561472, dated July 21, 2000, CBP considered whether Cirque could import scenery, costumes, and properties under subheading 9817.00.98, HTSUS, for its theatre shows. In its inquiry, Cirque specifically mentioned the importation of a big top tent, stands and seating, and concession tents. Cirque also advised that it wished to 2 import similar items after such shows have started in the United States. CBP found that the subheading is limited to theatrical scenery, properties, and apparel that are directly used in a theatrical production or touring show. Therefore, while such items as the big top tent, stands and seating were eligible for subheading 9817.00.98, HTSUS, treatment, other ancillary items such as kitchen items to feed performers, office and computer equipment, sanitary units, accessories, etc., that Cirque may import, but are not directly used in a performance of its theatrical productions or touring shows, were not. In New York Ruling Letter (“NY”) J87358, dated August 6, 2003, CBP found that this subheading has “very specific requirements” and “very much relies on the specific circumstances of the particular shipment.” CBP also found that “Congress did not intend that the merchandise imported under this provision be used for an unlimited period in a theatrical production in the United States.” Therefore, CBP retains the discretion to determine whether specific goods are ancillary items. Here, Cirque specifically inquires about the applicability of this subheading to spare and replacement parts for its previously imported items, including tent poles and bleacher parts. In HQ 561472, such items as the big top tent and bleachers used in Cirque’s performances were eligible for duty-free treatment under subheading 9817.00.98, HTSUS, and although the provision does not mention parts, spare and replacement parts would still be considered contributing to “scenery” or “properties.” The parts will still be used as a portion of the theatre performances and replace other worn parts. Therefore, we find that spare parts used as scenery will be eligible for duty-free treatment, as long as they replace previously imported items that qualified as theatrical scenery or properties; are imported by Cirque; and are for temporary use in one of Cirque’s productions. In addition, CBP previously determined in HQ 561472 that Cirque’s performances— contracted to last for up to 11 years—qualified as temporary. Cirque indicates that it intends to export all goods upon the termination of a production or tour in the United States or when they are finished being used in the production. If Cirque continues to export these goods and equipment after their use, this requirement will be met. b. Employee Uniforms Cirque also has specifically requested CBP rule on whether employee uniforms may be included as apparel under subheading 9817.00.98, HTSUS. This includes jackets and vests worn by non-performer employees. These uniforms will be worn by ushers, caterers, food and beverage distributors, and other local workers to create a uniform look among Cirque’s employees. We find these uniforms eligible for subheading 9817.00.98, HTSUS, treatment, as “apparel” used in a theatrical production. Cirque aims to create a magical, theatrical environment for its customers from the time they arrive, and the employee uniforms are a part of that experience. Therefore, we find that the uniforms are eligible for duty-free treatment under 9817.00.98, HTSUS, as long as they qualify as theatrical apparel; are imported by Cirque; and are for temporary use in one of Cirque’s 

a. Theatrical Spare and Replacement Parts Subheading 9817.00.98, HTSUS, provides that “[t]heatrical scenery, properties, and apparel brought into the United States by proprietors or managers of theatrical, ballet, opera or similar productions arriving from abroad for temporary use by them in such production” will be free of duty. Cirque seeks to import spare and replacement parts and additional equipment for use in its theatre shows under subheading 9817.00.98, HTSUS. For goods to be eligible under subheading 9817.00.98, HTSUS, three basic requirements must be satisfied: 1. The imported goods must consist of theatrical scenery, properties, and apparel; 2. the goods must be brought into the U.S. by proprietors or managers of the theatrical, ballet, opera or similar productions; and 3. the subject goods must be for temporary use in such productions. In Headquarters Ruling Letter (“HQ”) 561472, dated July 21, 2000, CBP considered whether Cirque could import scenery, costumes, and properties under subheading 9817.00.98, HTSUS, for its theatre shows. In its inquiry, Cirque specifically mentioned the importation of a big top tent, stands and seating, and concession tents. Cirque also advised that it wished to 2 

import similar items after such shows have started in the United States. CBP found that the subheading is limited to theatrical scenery, properties, and apparel that are directly used in a theatrical production or touring show. Therefore, while such items as the big top tent, stands and seating were eligible for subheading 9817.00.98, HTSUS, treatment, other ancillary items such as kitchen items to feed performers, office and computer equipment, sanitary units, accessories, etc., that Cirque may import, but are not directly used in a performance of its theatrical productions or touring shows, were not. In New York Ruling Letter (“NY”) J87358, dated August 6, 2003, CBP found that this subheading has “very specific requirements” and “very much relies on the specifi