Flax — HTS 5301
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
Chapter 53 › Heading 5301
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 5301 is a four-digit category for flax that is raw or processed but has not been spun into yarn. It also covers flax tow and waste, including yarn waste and garnetted stock. In practical terms, this heading groups flax fibers and fiber-processing remnants, rather than finished flax yarn or most finished textile goods.
To reach the correct eight-digit HTSUS code, start with the product’s condition and form, then follow the subheadings that distinguish types of flax fiber, tow, or waste. The additional digits may separate products by processing level, presentation, or specific material type. Always read the full description, legal notes, and any exclusions because similar-looking products may belong in another heading.
What to check
- Confirm that the product is flax and has not been spun into yarn; spun flax generally belongs elsewhere.
- Determine whether the item is raw or processed flax fiber, tow, yarn waste, or garnetted stock, and document how it was made.
- Review each successive HTSUS subheading and select the description that matches the product’s physical form and processing.
- Check the unit of quantity and any statistical suffix requirements for the final eight-digit code.
- Compare the classification with the section and chapter notes, exclusions, binding rulings, or a qualified customs broker when the product is blended, heavily processed, or difficult to describe.
HTS heading 5301 summary
Flax is a 4-digit product category containing 2 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 5301.10.00.00 👉 | Flax, raw or retted | Free | — | 0.3¢/kg |
| 5301.30.00.00 👉 | Flax tow and waste | Free | — | Free |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 5301?
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.