HTS chapter · section XI
Chapter 53
Textiles and textile articles
Chapter 53 of the Harmonized Tariff Schedule sits in section XI (textiles and textile articles). It has 10 headings and 31 eight-digit tariff lines.
The spread of 14.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
23 of its 30 lines with a percentage rate are duty-free at the general rate (77%) and 7 are dutiable, from duty-free up to 14.5%. The median line pays duty-free.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 5309 (woven fabrics of flax), with 8 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
6 of its 10 headings are entirely duty-free at the general rate, including 5302 (true hemp (Cannabis sativa L.), raw or…), 5303 (jute and other textile bast fibers…) and 5305 (coconut, abaca (Manila hemp or Musa textilis…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 5301 | Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) | 4 | 2 | duty-free |
| 5302 | True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) | 2 | 2 | duty-free |
| 5303 | Jute and other textile bast fibers (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibers (including yarn waste… | 2 | 2 | duty-free |
| 5305 | Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not… | 1 | 1 | duty-free |
| 5306 | Flax yarn | 2 | 2 | duty-free |
| 5307 | Yarn of jute or of other textile bast fibers of heading 5303 | 2 | 2 | duty-free |
| 5308 | Yarn of other vegetable textile fibers; paper yarn | 4 | 3 | duty-free |
| 5309 | Woven fabrics of flax | 8 | 5 | duty-free |
| 5310 | Woven fabrics of jute or of other textile bast fibers of heading 5303 | 2 | 2 | duty-free |
| 5311 | Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn | 4 | 2 | 1.35% |