Analysis
HTS 5301.10.00 covers flax, raw or retted under heading 5301 (flax, raw or processed but not spun; flax tow and waste (including yarn waste and…).
Within this group the rate runs from duty-free to 3.8%. Compared with 5301.29.00 (flax, broken, scutched, hackled or otherwise processed, but not spun…), which pays 3.8%, a misclassification either way moves the duty by 3.8 percentage points.
The normal trade relations rate here is zero, shared by about 77% of the 30 tariff lines in chapter 53, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 5301.21.00 (broken or scutched, 0.2¢/kg), 5301.29.00 (flax, broken, scutched, hackled or otherwise processed, but…, 3.8%) and 5301.30.00 (flax tow and waste, duty-free).
Census statistics map these goods to NAICS 111998 (All Other Miscellaneous Crop Farming). That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |