CLA-2 CO:R:C:T 088129 CRS
Wyland Dale Clift, Esq.
Lewis, Lewis, Clift & Ferraro
39 Russ Street
Hartford, CT 06106-1569
RE: Billiard cloth embraced by provision for tapestry fabrics
and upholstery fabrics. More specific than residual provision
for other fabrics. HRL 086147.
Dear Mr. Clift:
This is in reply to your letter dated October 25, 1990, on
behalf of your client, Chas. W. House & Sons, Inc., concerning
the classification of billiard cloth under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Fabric samples
were provided.
FACTS:
The sample merchandise consists of five swatches of woven
carded wool billiard fabric with a napped surface. Two of the
fabrics are imported, while three are domestically manufactured
by your client. You state that both the imported and domestic
fabrics come in rolls which vary in width between 142 cm and 157
cm and that the fabrics range in weight between 288 g/m and 413
g/m.
You state that it is your belief that the imported fabric
has been incorrectly classified in subheading 5111.19.1000,
HTSUSA, under the provision for tapestry and upholstery fabrics,
and suggest that billiard fabric should instead be classified in
subheading 5111.11.6060, HTSUSA.
ISSUE:
Whether billiard cloth is classifiable at the subheading
level under a provision for tapestry and upholstery fabric or
whether it is classifiable under a provision for 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
articles should be classified according to the terms of the
headings and any relative section or chapter notes and, provided
the headings or notes do not otherwise require, according to the
remaining GRIs taken in order. GRI 6 extends the GRIs, mutatis
mutandis, to the subheading level.
Heading 5111, HTSUSA, provides for woven fabrics of carded
wool or of carded fine animal hair. As the billiard cloth in
question is a woven fabric of carded wool it is classifiable in
heading 5111. However, at the subheading level, there is no
provision for billiard cloth. Thus classification devolves to a
choice between those competing subheadings which, absent a
specific provision, best describe the merchandise in question.
Subheading 5111.19.6060, HTSUSA, provides for woven fabrics
of carded wool..., containing 85 percent or more by weight of
wool or of fine animal hair, other, other, other, other, weighing
not more than 400 g/m. Through the eight digit level, therefore,
this subheading distinguishes woven carded fabrics only on the
basis of their wool content. In contrast, subheading
5111.19.1000, HTSUSA, provides for woven fabrics of carded
wool..., containing 85 percent or more by weight of wool or fine
animal hair, other, tapestry fabrics and upholstery fabrics.
In Headquarters Ruling Letter (HRL) 086147 dated February
21, 1990, material similar to that now at issue was classified in
subheading 5111.19.1000, HTSUSA, under the provision for tapestry
fabrics and upholstery fabrics. Nevertheless, you contend that
billiard cloth material should be classified under the residual
provision for other fabric.
Webster's New World Dictionary (Third College Ed. 1988),
1360, defines the noun "table" in relevant part as:
(3) any of various large, flat-topped pieces of furniture
or equipment used for games, as a working surface, etc.
(pool table, examining table)
The verb "to upholster" is defined by Webster's, 1466, as
follows:
to fit out (furniture, etc.) with covering material,
padding, springs, etc.
Applying the above definitions to the terms of subheading
5111.19.0000, HTSUSA, Customs is of the opinion that "upholstery
fabric" includes covering material used to fit out flat-topped
pieces of furniture used for games, such as pool or billiard
tables. Since the terms of subheading 5111.19.1000 describe the
material in question, and since this subheading is more specific
than a residual provision for other woven fabric, it is Customs'
view that billiard cloth is classifiable under the provision for
upholstery fabric.
HOLDING:
The billiard cloth at issue is classifiable in subheading
5111.19.1000, HTSUSA, under the provision for woven fabrics of
carded wool..., containing 85 percent or more by weight of wool
or fine animal hair, other, tapestry fabrics and upholstery
fabrics. The billiard cloth is dutiable at the rate of 7 percent
ad valorem and is subject to textile category 414.
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 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 your 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, you should contact your 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