Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
4 declarable lines
Heading 5301 covers flax in its raw or processed form before it becomes yarn, plus the tow and waste left over from processing. It splits by the stage of processing: raw or retted flax, flax that has been broken, scutched or hackled, other processed but unspun flax, and flax tow and waste. Once flax is spun into yarn or woven into fabric, it leaves this heading.
Products in this heading
- Raw flax straw as harvested
- Retted flax stems
- Scutched flax fiber
- Hackled flax fiber for spinning
- Flax tow from hackling
- Flax processing waste and yarn waste
- Garnetted stock of flax
How to choose the right subheading
- Fiber identity: the goods must be flax, not true hemp, jute, ramie or another bast fiber.
- Processing stage: raw or retted flax is treated differently from broken, scutched or hackled flax.
- Whether the fiber has been spun: any yarn content moves the goods to heading 5306.
- Whether the material is tow or waste rather than usable fiber.
- Whether the goods are woven fabric, which is classified in heading 5309.
Often confused with
- Heading 5306Flax yarn
Spun flax has already left heading 5301 and is classified as yarn.
- Heading 5309Woven fabric made of flax
Flax fabric is a woven article, not a raw or processed fiber.
- Heading 5302Raw true hemp (Cannabis sativa L.)
True hemp has its own heading separate from flax.
- Heading 5303Raw jute and other textile bast fibers
Bast fibers other than flax and true hemp are grouped in heading 5303.
- Cotton, not carded or combed
Cotton is a separate vegetable textile fiber with its own raw fiber heading.
Frequently asked questions
What is the HTS code for raw flax?
Raw or retted flax is classified under 5301.10.00.00. The general (MFN) rate for that line is Free.
What is the duty on scutched flax?
Flax that is broken or scutched falls under 5301.21.00.00, with a general (MFN) rate of 0.2 cents/kg. Other processed but unspun flax under 5301.29.00.00 pays 3.8%.
How do I classify flax tow and waste?
Flax tow, yarn waste and garnetted stock of flax go in 5301.30.00.00. That line carries a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.