5309.21.40.10 - Of a width exceeding 127 cm (810)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m², kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 5309.21.40.10, specifically classifies woven fabrics of flax that contain less than 85 percent by weight of flax, are unbleached or bleached, and are of the "other" type within that grouping. The defining characteristic for this particular classification is that these fabrics have a width exceeding 127 centimeters. These are typically broader fabric constructions, often intended for uses where wider yardage is required, such as for upholstery, draperies, or certain industrial applications, distinct from narrower widths that might be classified elsewhere.
Within the "Other" grouping at this level, 5309.21.40.10 is differentiated from its sibling, 5309.21.40.90, by the crucial criterion of width. While both fall under unbleached or bleached woven flax fabrics with less than 85% flax content, this classification is exclusively for those with a width greater than 127 cm. This distinction in width is a primary factor in customs valuation and trade statistics, reflecting different manufacturing processes and end-use markets for the textiles.
As this classification represents a leaf node in the HTS structure, there are no further subcategories. Therefore, the focus for classification under 5309.21.40.10 rests entirely on confirming the material composition (less than 85% flax), the treatment (unbleached or bleached), and the physical dimension of width (exceeding 127 cm) to ensure accurate import or export declaration.