Classification of aramid waste

HQ 083739 January 30, 1990 CLA-2 CO:R:C:G 083739 CB CATEGORY: Classification TARIFF NO.: 5505.10.0020 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 -2- 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