HTS heading · chapter 53
5301
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
Analysis
Heading 5301 of the Harmonized Tariff Schedule covers flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3.8%. 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 largest subheadings are 5301.10 (unnamed, 1 line), 5301.21 (unnamed, 1 line), 5301.29 (unnamed, 1 line) and 5301.30 (unnamed, 1 line).
Its median rate of duty-free sits at the 38th percentile of the headings in chapter 53.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Crop Farming (111998) and All Other Miscellaneous Textile Product Mills (314999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5301.10.00 | Flax, raw or retted | Free |
| 5301.21.00 | Broken or scutched | 0.2¢/kg |
| 5301.29.00 | Flax, broken, scutched, hackled or otherwise processed, but not spun: other | 3.8% |
| 5301.30.00 | Flax tow and waste | Free |