Garnetted stock (520291) is produced by mechanically pulling apart woven or knitted cotton fabric or yarn using a garnett machine, reducing it back to a fibrous state. It differs from yarn waste (520210), which still has a yarn form, and from other cotton waste (520299), which covers carding and combing residues. The distinction matters because each subheading can carry a different duty rate.

Cotton waste imported for use in US manufacturing may be eligible for duty drawback or foreign trade zone processing, depending on how it is used and transformed. Importers planning to incorporate cotton waste into finished goods for export should consult a licensed customs broker about drawback eligibility and the applicable documentation requirements.