The tariff classification of a billiard table cover from Taiwan.

NY F87134 May 30, 2000 CLA-2-95:RR:NC:2:224 F87134 CATEGORY: Classification TARIFF NO.: 9504.20.8000 Gayle Meagher Charles M. Schayer & Co. P.O. Box 17769 Denver CO 80217 RE: The tariff classification of a billiard table cover from Taiwan. Dear Ms. Meagher: In your letter dated May 8, 2000, you requested a tariff classification ruling on behalf of Great Amusement Emporium, Inc. The merchandise consists of a vinyl sheet described as a pool table cover. It is said to fit all 8’ tables, has weighted corners and measures 109” x 65” in size. The pool table cover, which is suitable for use solely or principally with a billiard table, protects and improves the operation of the billiard table. Thus, the cover is a billiard table accessory, and it is classifiable in subheading 9504.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for articles for arcade, table or parlor games***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 Section 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 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division