OT:RR:CTF:VS ACH
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
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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 productions.
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HOLDING:
Based on the information presented, spare parts, replacement equipment, employee
uniforms, and costumes are eligible for duty-free treatment under 9817.00.98, HTSUS. For
goods and equipment to qualify for duty-free entry under subheading 9817.00.98, HTSUS,
Cirque must be able to show to the satisfaction of CBP that the goods or equipment, including
parts thereof, qualify as theatrical scenery, properties, and apparel. When that production or
show ends in the U.S. or the merchandise is no longer being used in the production or show, all
such merchandise must be exported.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the
assumption that all of the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a CBP field office to the
transaction to which it is purported to relate is subject to the verification of the facts incorporated
in the ruling letter, a comparison of the transaction described therein to the actual transaction,
and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time the
goods are entered. If the documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the transaction.
Sincerely,
Monika R. Brenner, Chief
Valuation and Special Programs Branch
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