19 CFR § 10.33 - Theatrical effects.

---
identifier: "/us/cfr/t19/s10.33"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 10.33 - Theatrical effects."
title_number: 19
title_name: "Customs Duties"
section_number: "10.33"
section_name: "Theatrical effects."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "10"
part_name: "ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC."
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1321, 1481, 1484, 1498, 1508, 1623, 1624, 4513."
regulatory_source: "28 FR 14663, Dec. 31, 1963, unless otherwise noted."
cfr_part: "10"
---


# 10.33 Theatrical effects.

For purposes of the entry of theatrical scenery, properties and apparel under subheading 9817.00.98, Harmonized Tariff Schedule of the United States:

(a) Animals imported for use or exhibition in theaters or menageries may be classified as theatrical properties; and

(b) The term “theatrical scenery, properties and apparel” shall not be construed to include motion-picture films.

For provisions relating to the return without formal entry of theatrical effects taken from the United States, see § 10.68 of this part.

[T.D. 92-85, 57 FR 40605, Sept. 4, 1992, as amended by CBP Dec. 04-28, 69 FR 52599, Aug. 27, 2004]