The U.S. Flag code States that the flag, when it is in such condition that it is no longer a fitting emblem for display, should be destroyed in a dignified way, preferably by burning. Thus, when a flag is torn and tattered beyond repair, it's time for it to be retired.
The most common method is burning the torn or tattered flag in a special ceremony. Start by folding the flag in a customary triangle manner. Place flag in a fire and salute or recite the Pledge of Allegiance. Finally, end the ceremony with a moment of silence and bury ashes once the flag is completely consumed.
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