CLA-2-52:RR:NC:N3:351 H80083
Ms. Cynthia McBride
International Marketing Coordinator
Advantage Manufacturing Group
844 NW Lowry Road
Claremore, OK 74017
RE: The tariff classification of chopped cotton fabric scrap from China.
Dear Ms. McBride:
In your letter dated April 17, 2001, you requested a ruling on tariff classification.
Your letter included a sample of the scrap. You state that cotton is made into fabric and the cutting waste from garments is chopped fine to the point of being similar to dust. This product will be used as stuffing in various automotive and furniture items.
You further state that the fabric scrap prior to chopping has previously been classified in subheading 6310, Harmonized Tariff Schedule of the United States (HTS), which provides for rags, and that you have been advised that the proper classification for the chopped scrap may be subheading 1402.90.9000, HTS, which provides for vegetable material of a kind used primarily for stuffing or padding. However, the Explanatory Note to Chapter 14 (Note 1.) states, “This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.” The chopped fabric is excluded by this note from classification in Chapter 14.
The applicable subheading for this product will be 5202.99.5000, HTS, which provides for cotton waste, other, other, other. The merchandise will be free of duty.
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 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division