CLA-2 CO:R:C:G 083739 CB
Mr. Vernon D. Kurz
E.I. duPont de Nemours and Company
Read Building, Concord Plaza
Wilmington, DE 19898
RE: Classification of aramid waste
Dear Mr. Kurz:
This ruling is in response to a letter from your company
dated October 13, 1987, requesting a classification ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for certain waste products.
FACTS:
According to the information provided, your company
manufactures a man-made aramid fiber marketed under the trade
name KEVLAR. Apparently, during the KEVLAR yarn manufacturing
process, a certain amount of virgin spun waste yarn results.
This waste takes two forms, i.e., as stripped waste transportable
in bales or as yarn on tubes. The stripped waste, also known as
outfall, develops during the production process prior to winding
on tubes, whereas the yarn on tubes accumulates after the winding
process. It has been stated that both types of waste are fit
only for remanufacture.
ISSUE:
How are the waste products classified under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
In the original inquiry letter it was stated that the waste
should be classified in subheading 3915.90.0000, HTSUSA, as
plastic waste. However, pursuant to GRI 1, it is Customs
position that the subject merchandise is a textile product of
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Section XI of the Harmonized Tariff Schedule and is therefore
more properly classified under Chapter 55, HTSUSA.
Heading 5505, HTSUSA, provides for fiber waste including
short fibers obtained as waste from processes preparatory to
spinning. It also encompasses yarn wastes, which are broken,
knotted or tangled yarns, collected as waste during the spinning
doubling, reeling, weaving or knitting operations. It is Customs
position that the stripped waste is a product unsuitable for its
intended use; therefore, it is classifiable in subheading
5505.10.0020, HTSUSA, which provides for waste (including noils,
yarn waste, and garnetted stock).
Regarding the yarn on the tubes, it has been Customs
position that when yarn is on a cone, tube, bobbin, or pirn it is
classifiable as yarn, unless there is compelling evidence to the
contrary. You have submitted information indicating that the
physical configuration of the yarn renders it unusable for
commercial application. According to the information you have
provided, after importation into the United States, the yarn and
waste are processed into pulp. Based on the information
submitted, the yarn is also classifiable in subheading
5505.10.0020, HTSUSA.
HOLDING:
The KEVLAR stripped waste and yarn are classifiable in
subheading 5505.10.0020, HTSUSA, which provides for waste
(including noils, yarn waste, and garnetted stock), of man-made
fibers. The rate of duty is 2.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division