CLA-2 CO:R:C:G 083704 JLJ
Mr. Vernon D. Kurz, Import Manager
E.I. DuPont De Nemours & Company
Wilmington, Delaware 19898
RE: Tariff classification of Nomex waste or scrap
Dear Mr. Kurz:
You requested tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for three
types of Nomex waste or scrap. You submitted samples of the
Nomex waste along with your letter.
FACTS:
The Nomex material is manufactured in the United States and
exported to Japan. At issue are three types of waste or scrap
Nomex which may be exported from Japan to the United States. The
three types of waste or scrap are as follows:
1. Nomex material in finished roll form, defective because
the final product is not uniform in finish, dimension
and other quality factors, which is incapable of use for
the purposes for which Nomex is intended (i.e., for
insulating electrical cables and wrapping communication
cables).
2. Roll trimmings consisting of pieces of Nomex of various
size or dimensions, produced in preparing the final
Nomex product for use.
3. Shredded Nomex material produced from defective rolls or
from trimmings reflecting some amount of uniformity in
size.
In a previous Customs Headquarters Ruling Letter (HRL 076861
of October 31, 1986), it was ascertained that Nomex material was
classified under the tariff provision for nonwoven fabrics, and
-2-
articles not specially provided for thereof, of textile
materials, man-made fibers, in item 355.25, Tariff Schedules of
the United States (TSUS). This classification was based on a
finding by the Customs Laboratory that Nomex consisted
essentially of nylon fibers impregnated with a plastic material.
ISSUE:
What are the HTSUSA classifications of the three types of
Nomex waste or scrap listed above?
LAW AND ANALYSIS:
In HRL 555056 of December 22, 1988, we held that Nomex
material is classified under the provision for nonwovens, whether
or not impregnated, coated, covered or laminated: other: other,
in subheading 5603.00.90, HTSUSA. It remains to be decided what
tariff provisions apply to the three forms of waste or scrap
enumerated above.
The Nomex imported in conditions 1 and 2 above, both forms
of which are considered to be roll goods, remnants, etc., are
also classified under the provision for nonwovens, whether or not
impregnated, coated, covered or laminated: other: other, in
subheading 5603.00.90, HTSUSA, dutiable at the general rate of
12.5 percent ad valorem. Textile category number 223 applies to
this subheading.
The Nomex imported in the scrap condition described in 3
above is classified under the provision for used or new rags,
scrap twine, cordage, rope and cables, and worn out articles of
twine, cordage, rope or cables, of textile materials: sorted:
other, in subheading 6310.10.20, HTSUSA, which is a duty-free
provision.
HOLDING:
Nomex waste imported in conditions 1 or 2 described above is
classified in subheading 5603.00.90, HTSUSA. Nomex scrap
imported in condition 3 is classified in subheading 6310.10.20,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seaport (NIS-350-45)
JLJohnson:tj:typed 06/12/89
Jones Library
name: 083704JLJ