Analysis
HTS 5301.21.00 covers broken or scutched under heading 5301 (flax, raw or processed but not spun; flax tow and waste (including yarn waste and…).
The general rate is 0.2¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.2¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 5301.10.00 (flax, raw or retted, duty-free), 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), the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5301.10.00 | Flax, raw or retted | Free |
| 5301.29.00 | Flax, broken, scutched, hackled or otherwise processed, but not spun: other | 3.8% |
| 5301.30.00 | Flax tow and waste | Free |