[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR10.33] [Page 96-97] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.--Table of Contents Sec. 10.33 Theatrical effects. For purposes of the entry of theatrical scenery, properties and apparel under subheading 9813.00.65, 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. [[Page 97]] For provisions relating to the return without formal entry of theatrical effects taken from the United States, see Sec. 10.68 of this part. [T.D. 92-85, 57 FR 40605, Sept. 4, 1992]