CLA-2 CO:R:C:T 952757 CAB
5505.10.0060; 6310.10.2020
PT. SEGORO FIBERINDO MULYO
Jl. Menganti (Gemol) 50
Kedurus - Surabaya
Indonesia
RE: Classification of various textile items
Dear Sir/Madam:
This letter is in response to your inquiry of September 24,
1992, requesting a tariff classification concerning various
textile items under the Harmonized Tariff Schedule of the United
States (HTSUSA). Seventeen samples were submitted for
examination.
FACTS:
After carefully examining the samples you submitted as well
as your presented data, it appears that there is insufficient
information to classify many of the samples. We will issue a
tariff classification where we have enough information to do so.
In the cases where the background information is lacking, we will
provide you with specific supplemental data requests so that you
may submit another binding ruling inquiry.
The submitted samples are characterized as follows:
1. Sample 1, cotton comber waste, appears to be cotton
fibers thrown off during the combing process.
2. Sample 2, cotton yarn waste, consists of a mass of
broken, knotted, and tangled yarns of varying lengths.
3. Sample 3, cotton willowed droppings, appears to be
cotton fibers thrown off during the willowing (opening and
picking) process.
4. Sample 4, polyester drawn/undrawn waste, is a tangled
mass of short filaments. There was insufficient information
presented to make a classification determination. In order for
us to make such a determination, you have to provide additional
information concerning the origin of this merchandise.
5. Sample 5, polyester extrusion waste, is a tangled mass
of polyester filaments. As stated in Number 4, you have to
provide additional information concerning the origin of this
merchandise.
6. Sample 6, polyester reprocessed fiber waste, appears to
be a waste product thrown off during one of the stages of yarn
manufacture. We need additional information regarding the origin
of the merchandise and an explanation of what has been done to
the sample during reprocessing.
7. Sample 7 is described by you as TCTR yarn waste. In
order to classify this sample, we need information stating the
fiber content of the waste, a description of the source of this
waste, and an explanation of how it was reprocessed.
8. Sample 8, described by you as polypropelene, appears to
be a mass of broken, knotted, and tangled yarns varying in
length. We need information as to whether it is a byproduct
hurled off in the process of making yarn or fiber.
9. Sample 9 is described by you as TCTR yarn waste.
Supplemental information should be provided as to the fiber
content and a description of the source of this waste.
10. Sample 10, rayon yarn waste, is a mass of broken,
knotted, and tangled yards of varying lengths. Information
should be supplied concerning the origin of the waste.
11. Sample 11 is described by you as rayon reprocessed
fiber waste. You need to explain what has been done to Sample 11
during reprocessing.
12. Sample 12 is raw, unspun, unprocessed, coconut fiber.
13. Sample 13, white acrylic yarn waste is a mass of
broken, knotted, and tangled yarns varying in length.
14. Sample 14 is acrylic yarn waste varying in color and
length.
15. Sample 15 is described by you as a mixed color acrylic
reprocessed fiber. Again, you need to explain what has been done
to the sample during reprocessing.
16. Sample 16, described as "velt chips waste", is a group
of irregularly-shaped scraps of napped knitted fabric.
17. Sample 17, described as "TRC yarn, tokubo yarn, and
ring spinning yarn" consists of 3 textile articles. In order for
us to classify these samples, you need to furnish the fiber
content of the samples. Also, depending on the fiber content,
various other data (i.e., denier, tenacity, twist, whether
textured, number plies, and method of packaging for retail sale)
should be submitted.
ISSUE:
What is the applicable tariff classification of the
merchandise in question?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
In E. Dillingham, Inc. v. United States, 70 Cust. Ct. 43,
C.D. 4406 (1973), the court stated that for tariff purposes,
waste includes manufactured articles which have been thrown off
at some stage of the manufacturing process, become useless for
the original intended purpose, and in their present state
suitable only for remanufacture into something else. The court
further noted that such articles are no longer considered waste
if they are subject to cleaning, bleaching, coloring, or
otherwise advanced. These particular articles are considered
"advanced waste". Advanced waste also includes fibers recovered
by cleaning, (except willowing), degumming, carbonizing, cutting,
pickering, garnetting or similar procecces. However, advanced
waste does not include fibers which have been carded, combed, or
similarly processed, or reusable yarns or threads.
Heading 5202, HTSUSA, provides for cotton waste (including
yarn waste and garnetted stock). The Explanatory Notes to the
Harmonized Commodity and Description System (EN), although not
legally binding, constitute the official interpretation of the
tariff at the international level. The EN to Heading 5202,
HTSUSA, state in pertinent part:
In general, this heading covers waste cotton obtained
when cotton is prepared for spinning, or during
spinning operations, weaving, knitting, etc., or from
the garnetting of cotton goods.
It thus includes:
Combing waste, usually referred to as comber noils;
strippings recovered from carding or combing cylinders;
broken fibres detached during the drawing process;
fragments of slivers or rovings; carding fly; tangled
yarn and other yarn waste; yarn and fibres resulting
from the garnetting of rags.
This waste may contain greasy matter, dust or other
extraneous matter or may have been cleaned, bleached or
dyed. It may be used for spinning or may serve for
other purposes.
Sample 1, cotton fiber waste and Sample 2, cotton yarn waste
are specifically provided for in Heading 5202, HTSUSA, as well as
the EN that correspond to that heading. Therefore, Samples 1 and
2 are classifiable in Heading 5202, HTSUSA. Sample 3, cotton
droppings, thrown of during the opening and picking process, is
also provided for in Heading 5202, HTSUSA, and thus, classifiable
in that heading.
Heading 9904, HTSUSA, is a provision that stipulates the
quota requirements for various articles imported from certain
listed countries. Subheading 9904.30.50, HTSUSA, expressly
provides for card strips made from cotton having a staple length
under 30.1625 mm (1-3/16 inches), and cotton comber waste, lap
waste, silver waste and roving waste. Sample 1 is subject to the
quota requirements of subheading 9904.30.50, HTSUSA. Subheading
9904.30.50, HTSUSA, only allows certain listed countries to
import cotton waste into the United States. These enumerated
countries are the United Kingdom, France, the Netherlands,
Switzerland, Belgium, Germany, and Italy. Although you do not
specify, we assume that you intend to import Sample 1, cotton
waste, into the United States from Indonesia. However, since
Indonesia is not one of the countries enumerated in subheading
9904.30.50, HTSUSA, Sample 1 can not be imported into the United
States from Indonesia.
Heading 5305, HTSUSA, provides for coconut, abaca (Manila
hemp or Muss textilis Nee), ramie and other vegetable textile
fibers not elsewhere specified or included, raw or processed but
not spun; tow, moils and waste of these fibers (including yarn
waste and garnetted stock). The EN state in pertinent part:
* * *
Generally they are classified here whether raw,
prepared for spinning (e.g., carded or combed into
slivers), or in the form of tow or fibrous waste
(obtained mainly during combing), yarn waste (obtained
mainly during spinning or weaving) or garnetted stock
(obtained from rags or scrap rope or cordage, etc.)
The vegetable textile fibres classified here include:
Coconut. Coconut fibres (coir) are obtained from the
external covering of the nut and are coarse, brittle
and brown in colour. They are classified here whether
in the mass or in bundles.
Sample 12, raw coconut fiber, is specifically provided for in
Heading 5305, HTSUSA, and therefore, is classifiable in that
heading.
Heading 5505, HTSUSA, is the provision for waste (including
noils, yarn waste and garnetted stock) of man-made fibers. The
EN to Heading 5505, HTSUSA, state the following:
* * *
(2) Yarn wastes (hard waste), i.e., broken, knotted or
tangled yarns collected as waste during the spinning,
doubling, reeling, weaving, knitting, etc., operations.
Samples 13 and 14, are both a mass of acrylic yarn waste.
Consequently, they are both classifiable in Heading 5505, HTSUSA.
Heading 6310, HTSUSA, is 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. The EN to
Heading 6310, HTSUSA, declare the following:
(1) Rags of textile fabrics (including knitted
crocheted fabrics, felt or nonwovens). Rags may
consist of articles of furnishing or clothing or of
other old textile articles so worn out, soiled or torn
as to be beyond cleaning or repair, or of small new
cuttings (e.g., dressmakers' tailors' snippings).
To fall in the heading, these products must be worn,
dirty or torn, or in small pieces. They are generally
fit only for the recovery (e.g., by pulling) of the
fibres (which are usually re-spun), for the manufacture
of paper or plastics, for the manufacture of polishing
materials (e.g., polishing wheels) or for use as
industrial wipers (e.g., machine wipers).
Sample 16, which is identifiable as small pieces of fabrics is
classifiable under Heading 6310, HTSUSA.
As stated above, in order for us to determine the applicable
classification for the remaining samples, additional information
must be submitted.
HOLDING:
Sample 2 is classifiable under subheading 5202.10.0000,
HTSUSA, which provides for yarn waste (including thread waste),
and is not subject to a duty rate.
Sample 3 is classifiable under subheading 5202.99.0090,
HTSUSA, which provides for other cotton waste. The applicable
rate of duty is 5 percent ad valorem.
Sample 12 is classifiable under subheading 5305.11.0000,
HTSUSA, which provides for coconut, abaca...and other vegetable
textile fibers, and is not subject to a duty.
Samples 13 and 14 are classifiable under subheading
5505.10.0060, HTSUSA, which provides for waste (including noils,
yarn waste and garnetted stock) of man-made fibers. The
applicable rate of duty is 2.1 percent ad valorem.
Sample 16 is classifiable under subheading 6310.10.2020,
HTSUSA, which provides for used or new rags, scrap twine,
cordage, rope and cables, and worn out articles of twine,
cordage, rope or cables, of textile materials, and is free of
duty.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, 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,
John Durant, Director