CLA-2-95:RR:NC:2:224 K84899

Ms. Karen C. Edwards
Milliken & Company
PO Box 1926
Spartanburg, SC 29304

RE: The tariff classification of a billiard table cover from England

Dear Ms. Edwards:

In your letter dated April 2, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a custom-made cover for a billiard table. The product will be printed with a customer’s specified design and it will be measured and cut to fit a specific billiard table. The cover is designed for installation onto the table requiring only the cutting of slits to allow the product to be folded to fit. The correct classification will be in Chapter 95 of the HTS as parts and accessories for billiards. Illustrations were submitted, in lieu of samples.

The applicable subheading for the billiard table cover will be 9504.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles, parts and accessories for billiards, including pocket billiards: other, including parts and accessories. The rate of duty will be free.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division