5305.00.00.00 - Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibers (including yarn waste and garnetted stock) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 5305.00.00.00, encompasses a diverse range of raw or processed vegetable textile fibers that are not elsewhere specified or included. It specifically covers fibers such as coconut (coir), abaca (Manila hemp), and ramie, as well as other less common vegetable fibers. The material must be in a raw or processed state, meaning it has undergone initial preparation like cleaning, degumming, or carding, but crucially, it has not yet been spun into yarn. The category also includes waste products derived from these fibers, such as tow, noils, yarn waste, and garnetted stock, which are often used as secondary raw materials in textile production or other industrial applications.
It is important to distinguish this category from other vegetable fiber headings within Chapter 53. Unlike headings that may cover specific, more commonly traded fibers like cotton (Chapter 52) or flax (Chapter 5301), this heading acts as a residual for "other" vegetable fibers. Furthermore, the exclusion of "spun" fibers is a critical distinction. Once these fibers are spun into yarn, they would be classified under different HTS headings that specifically enumerate yarns derived from vegetable sources. Similarly, manufactured articles, such as woven fabrics or finished goods made from these fibers, would fall into different chapters and headings entirely, based on the fabric construction or the nature of the article.
As 5305.00.00.00 is a leaf node in the HTS structure, it does not have subcategories. Therefore, the classification within this heading relies on the explicit enumeration of the included fibers and waste materials. For practical classification, importers and exporters must ensure that the fiber in question is a vegetable fiber and is not specifically provided for under another heading. The form of the material is also paramount; it must be raw, processed but not spun, or be a waste product of such fibers. Specific attention should be paid to the processing level to confirm it has not reached the stage of being spun yarn.