5301.21.00.00
Flax, broken, scutched, hackled or otherwise processed, but not spun / Broken or scutched
Classification path
- Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
- Flax, broken, scutched, hackled or otherwise processed, but not spun
- Broken or scutched
Rates of duty
- General (MFN)
- 0.2¢/kg
- Column 2Cuba, North Korea, Russia, Belarus
- 3.3¢/kg
- Unit of quantity
- kg
Trade agreement rates
Related lines in heading 5301
About heading 5301
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
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.
Full guide to heading 5301Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.