The tariff classification of scraps of yarn from Venezuela

N017735 October 4, 2007 CLA-2-52:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5202.91.0000 Reinaldo M. Gonzalez Biscayne Import Services, Inc. 2287 NW 102 Place Doral, FL 33172-2523 RE: The tariff classification of scraps of yarn from Venezuela Dear Mr. Gonzalez: In your letter dated Sept. 18, 2007, on behalf of Roberto Alexander Dubuc, you requested a tariff classification ruling. This was a follow-up to your letter of July 20, 2007, which we had to return to you for a sample and other information, which you have now supplied. The sample which you submitted is being retained by this office. You submitted a handful of tangled yarn scraps, most 4”-6” length. You state that the scraps are 100% recycled cotton obtained from the waste of fabric manufacturing, specifically by unraveling waste fabric. The scraps are sold in two grades, washed and unwashed. They are imported in bales of approximately 400 kgs. and are repackaged for retail sale in packages of different sizes. The scraps are used by the handful, like rags or polishing clothes, for polishing furniture or automobiles. The process of recovering these yarn scraps as you describe it is considered a garnetting operation. The applicable subheading for the cotton waste fibers will be 5202.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cotton waste (including yarn waste and garnetted stock): Other: Garnetted stock. The rate of duty will be 4.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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