CLA-2-95:OT:RR:NC:N4:424
Ms. Tracey Cole
Imperial International
303 Paterson Plank Road
Carlstadt, NJ 07072
RE: The tariff classification of billiard table slate from China
Dear Ms. Cole:
In your letter dated July 9, 2019, you requested a tariff classification ruling. Photographs and descriptions of two forms of billiard table slate were received with your inquiry.
You are requesting the tariff classification of pattern slate and pattern backed billiard table slates, (no product or item numbers are indicated) that are specially precut to meet the specific dimensions of a billiard table. You stated during a telephone conversation, that the pattern backed slate refers to a medium-density fiberboard layer that is attached as a backing to the slate. As noted in your submission, the pattern backed slate and the pattern slate comes in two sizes, 85” (L) x 46” (W) and 95” (L) x 51” (W). Both the billiard table pattern slate and the pattern backed slates are approximately an inch high and are imported in 3 sections per billiard table. The aforementioned slates are patterned, precut and designed for installation onto the equivalent size billiard table.
The applicable subheading for both the pattern backed slate and pattern billiard table slate will be 9504.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Video game consoles and machines, articles for arcade, table or parlor games…: Articles and accessories for billiards of all kinds: Other, including parts and accessories.” The rate of duty is free.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division