CLA-2-51:RR:NC:TA:352 M84452
Mr. Henry W. Hayes, Jr.
Iwan Simonis, Inc.
1514 St Paul Avenue
Gurnee, Il 60031
RE: The tariff classification of three wool/nylon blend satin woven billiard fabric from Belgium.
Dear Mr. Hayes:
In your letter dated June 19, 2006 you requested a tariff classification ruling.
Three samples of satin woven fabric accompanied your request for a ruling. The first, designated as style #300 “Rapide”, is a dyed satin woven fabric composed of 90% combed wool and 10% staple nylon. Weighing 300 g/m2, this product will be imported in either 170 or 195 centimeter widths. Your correspondence indicates that this fabric will be used in the manufacture of billiard, snooker or pool tables. It will be imported in a variety of lengths averaging 30 to 36 yards and each roll of fabric is suitable for the manufacture of several pool, snooker or billiard tables.
Style #860 is a dyed brushed satin woven fabric composed of 90% combed wool and 10% staple nylon. Weighing 415 g/m2, this product will be imported in either 167 or 200 centimeter widths. Your correspondence indicates that this fabric will be used in the manufacture of billiard, snooker or pool tables. It will be imported in a variety of lengths averaging 30 to 36 yards and each roll of fabric is suitable for the manufacture of several pool, snooker or billiard tables.
Style #760 is a dyed brushed satin woven fabric composed of 70% combed wool and 30% staple nylon. Weighing 355 g/m2, this product will be imported in either 167 or 197 centimeter widths. Your correspondence indicates that this fabric will be used in the manufacture of billiard, snooker or pool tables. It will be imported in a variety of lengths averaging 30 to 36 yards and each roll of fabric is suitable for the manufacture of several pool, snooker or billiard tables.
Your correspondence indicates that you believe that these fabrics should be classifiable in subheading 9504.20.8000, HTSUS, which provides for parts and accessories for billiards. This belief is not correct. It is a well settled principle of Customs law that notwithstanding the fact that a particular product may be dedicated to a particular use, it remains a material until the identity of the finished article is fixed with certainty. Since in this case, the fabric may be cut and configured to fit different table styles and sizes, the fabrics are not parts whose dimensions are fixed with certainty and the fabrics remain material in the piece and are not considered unfinished parts.
The applicable subheading for the two fabrics designated as styles #300 “Rapide” and # 860 will be 5112.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of combed wool or of combed fine animal hair, containing 85 percent or more by weight of wool or of fine animal hair, other, tapestry fabrics and upholstery fabrics. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the fabric designated as style #760 will be 5112.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of combed wool or of combed fine animal hair, other, mixed mainly or solely with man-made staple fibers, tapestry fabrics and upholstery fabrics of a weight exceeding 300 g/m2. The rate of duty will be 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division