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HQ 088129


January 24, 1991

CLA-2 CO:R:C:T 088129 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 5111.19.1000

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,


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