5301 - Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock):

This HTS category, 5301, encompasses raw or processed flax fibers, specifically excluding those that have been spun into yarn. It covers the initial stages of flax preparation, including raw flax, retted flax (where the woody core has been softened or decomposed through water or dew), and flax that has undergone mechanical processing such as breaking, scutching (removing woody material), and hackling (combing to separate fibers). This category also includes flax tow, which consists of shorter fibers and impurities removed during processing, and flax waste, such as yarn waste and garnetted stock (reclaimed fibers from discarded textiles).

In contrast to sibling categories, which span a wide array of live animals and agricultural products at the most general level, HTS 5301 is specific to vegetable textile fibers and their initial processing stages. Its parent chapter, Chapter 53, groups other vegetable textile fibers like true hemp, jute, ramie, and sisal, along with paper yarn and woven fabrics made from paper yarn. Therefore, 5301 focuses exclusively on the foundational material of flax before it progresses to spinning and weaving.

Within HTS 5301, further subdivisions detail the specific forms and states of processed flax. The subcategories distinguish between raw or retted flax (5301.10.00.00), which represents the less processed forms, and the more mechanically refined flax, including tow and waste. This granular classification allows for precise accounting and duty assessment based on the degree of processing and the usability of the flax material for subsequent textile manufacturing.