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GOODS ACROSS BORDERS

HS HEADING 5301

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

In plain English

This category covers flax that is either raw or processed but has not been spun into yarn, along with flax tow and waste materials such as yarn waste and garnetted stock. The items are divided based on their specific state of preparation. Some entries include flax that is raw or retted, while others cover flax that has been broken, scutched, hackled, or otherwise processed. Additional classifications account for the remaining flax tow and waste products.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (4)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

5301.10

Flax; raw or retted, but not spun

5301.21

Flax; broken or scutched, but not spun

5301.29

Flax; hackled or otherwise processed, but not spun

5301.30

Flax; tow and waste, including yarn waste and garnetted stock

Chapter 53 classification notes

Hemp fibre (5302) is industrial cannabis — distinct from flowering cannabis under Chapter 13. Personal-quantity hemp fabric clears as routine.

Frequent misclassification in this chapter

Linen-cotton blends — depending on dominant fibre 5309 (linen-cotton) vs. Chapter 52 (cotton).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 53

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog