In general, this heading covers waste cotton obtained when cotton is prepared for spinning, or during spinning operations, weaving, knitting, etc., or from the garnetting of cotton goods.
It thus includes : Combing waste, usually referred to as comber noils; strippings recovered from carding or combing cylinders; broken fibres detached during the drawing process; fragments of slivers or rovings; carding fly; tangled yarn and other yarn waste; yarn and fibres resulting from the garnetting of rags. This waste may contain greasy matter, dust or other extraneous matter or may have been cleaned, bleached or dyed. It may be used for spinning or may serve for other purposes. The heading excludes :(a) Cotton linters (heading 14.04). (b) Wadding (heading 30.05 or 56.01). (c) Carded or combed cotton waste (heading 52.03). (d) Textile flock and dust and mill neps (heading 56.01). (e) Used or new rags and other scrap textile articles (heading 63.10).
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