CLA-2-52:RR:NC:N3:351 L85737

Valdir Silva Pereira
13 Dean Road
Brookfield, CT 06804

RE: The tariff classification of cotton waste fibers from Brazil

Dear Mr. Pereira:

In your letter dated June 4, 2005, you requested a tariff classification ruling.

Your request included a sample of cotton fibers, apparently neither carded nor combed. Your letter states that this is yarn waste; but then you further state, “If you would cut the fabric to make a shirt, there is the leftover. This is what we use.”

What you are describing is the garneting process. A garneting process breaks up fabrics or other materials and restores it to its fibrous condition for reuse.

The applicable subheading for the cotton waste fibers will be 5202.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cotton waste (including yarn waste and garnetted stock): Other: Garnetted stock. The rate of duty will be 4.3 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division