CLA-2 CO:R:C:G 086147 CRS
Adam Hainsworth, Esq.
A. W. Hainsworth & Sons Ltd.
Spring Valley Mills
Stanningley
Pudsey
West Yorkshire LS28 6DW
United Kingdom
RE: Snooker Cloth
Dear Mr. Hainsworth:
This is in reply to your letter dated October 26, 1989, in
which you enquired as to the tariff classification of snooker
cloth under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise in question is a special nap cloth required
for the game of snooker, a form of billiards. The cloth, which
is manufactured in England, is 76 inches wide and comes in
weights ranging from 400 grams per square meter to 610 grams per
square meter. The cloth will be imported in rolls.
Samples were submitted of style 7638 (610 grams) and style
7625 (400 grams).
ISSUE:
Whether 100 percent wool snooker cloth is deemed to be an
upholstery fabric under the HTSUSA, or whether it is considered
to be an other woven fabric of wool.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes.
There is no eo nomine provision for snooker cloth or other
billiard fabric under the HTSUSA; however, woven fabrics of wool
such as the snooker cloth at issue are covered by heading 5111,
HTSUSA (carded wool), and heading 5112, HTSUSA (combed wool). If
the cloth in question is considered to be upholstery fabric it is
classifiable in either subheadings 5111.19.10 or 5112.19.10,
HTSUSA; alternatively, it is classifiable in either subheadings
5111.19.60 or 5112.19.60, HTSUSA.
Webster's New World Dictionary (Third College Edition
1988), at 1466, defines the verb "to upholster" as:
to fit out (furniture, etc.) with covering material,
padding, springs, etc.
and the noun "upholstery" as:
1. the fittings and material used in upholstering.
Snooker cloth, the covering material in question, is used to
recover tables whose surface has become worn. Customs is
therefore of the view that the merchandise at issue is upholstery
material within the general meaning of that term.
The issue of what constitutes an upholstery fabric for
tariff purposes was considered by the court in Bing & Co.'s
Successors v. United States, 3 Ct. Cust. App. 115 (1912), and
later in Alfano & Co. et al v. United States, 15 Ct. Cust. App.
228 (1927). In Alfano, the issue before the court was whether
figured Jacquard woven cotton cloth (ticking) to be used for
covering box springs, bed mattresses and bed pillows was
classifiable as upholstery cloth in paragraph 909 of the Tariff
Act of 1922. In Alfano, 15 Ct. Cust. App. 228, 230-31, Judge
Barber, in delivering the opinion of the court held in pertinent
part:
We think it is clear, in view of the opinion in the
Bing case and the definitions recognized by all
lexicographers, that the common meaning of upholstery
includes not only certain articles upholstered, but also the
material used in upholstering the same, whether such
articles or materials are decorative or not. So assuming,
the provision for Jacquard woven upholstery cloths, in the
piece or otherwise, includes Jacquard woven cloths used as
material for upholstery purposes.
The importer, however, further contends that the
ticking in question is not upholstery cloth...urging in
support of this contention that such articles are not
furniture but are household goods.
We deem any considerable discussion of this contention
unnecessary. It may be true that the term "household goods"
includes box springs, bed mattresses and bed pillows, but
that fact does not prevent them from being either upholstery
or articles upholstered. It is common knowledge that
articles other than chairs and couches are upholstered
that is, covered in part or in whole with some material,
textile or otherwise and without doubt the material used
for such upholstering is upholstery material. (emphasis
added).
In light of the above, it is Customs" position that so long
as fabric is used to surface, cover or fit out, in whole or in
part, articles broadly defined by the term "furniture," it is
classifiable under the HTSUSA as upholstery fabric.
Webster's New World Dictionary (Third College Edition,
1988), at 547 defines "furniture" in relevant part as:
2. the things, usually movable, in a room, apartment, etc.
which equip it for living, as chairs, sofas, tables, beds,
etc.
3. the necessary equipment of a machine, ship, trade, etc.
Snooker, billiard and other games tables are used both within the
home and without, e.g., bars, pool halls. In either event, such
games tables are furniture, that is, items which equip a room or
business for living or trade. However, billiard and other games
furniture is specifically excluded from Chapter 94, HTSUSA, which
covers furniture. Note 1, Chapter 94, HTSUSA, states in
pertinent part:
This chapter does not cover:
(l) Toy furniture or toy lamps or lighting fittings
(heading 9503), billiard tables or other furniture
specifically constructed for games (heading 9504)...
(emphasis added).
While it excludes billiard tables from Chapter 94, the Note
nevertheless implicitly recognizes that such articles are
furniture, albeit of a specialized type.
Consequently, snooker and billiard tables are "furniture"
within the broad meaning of that term. Since they are considered
to be "furniture" for Customs' purposes (although excluded from
Chapter 94 of the HTSUSA), and since the fabric in question is
used to cover them, it is therefore Customs' position that
snooker cloth is classifiable as upholstery fabric.
HOLDING:
The merchandise in question, if carded, is classifiable in
subheading 5111.19.1000, HTSUSA, under the provision for woven
fabrics containing 85 percent or more by weight of wool or fine
animal hair, other, tapestry fabrics and upholstery fabrics. The
cloth is dutiable at 7 percent ad valorem and is subject to
textile category 410.
If combed, the snooker cloth at issue is classifiable in
subheading 5112.19.1000, HTSUSA, under the provision for woven
fabrics containing 85 percent or more by weight of wool or fine
animal hair, other, tapestry fabrics and upholstery fabrics, and
is dutiable at 7 percent ad valorem and subject to quota category
410.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you advise your importer to check, close to the time
of shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at their local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your importer should contact
their local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division