Traveling circuses and traveling menageries
M86455 · 2006-09-27 — The tariff classification of circus equipment from Canada.
In a letter dated September 6, 2006, a representative of Cirque du Soleil Inc. requested a tariff classification ruling on auxiliary equipment used in the operation of their theatrical circus. The Cirque du Soleil (“Cirque”) is an international live theatrical circus emphasizing the use of humans as performers, rather than animals. Its performances combine elements of street performances and circus, with opera, ballet, and rock music. Acts include contortionists, jugglers, feats of strength, clowning, and trapeze artists in a theatrical setting. A number of elements are used to create these…
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