HS 530121 Flax, broken, scutched, hackled or otherwise processed, but not spun

Quick Answer: Flax, broken, scutched, hackled or otherwise processed, but not spun, imported under HS 530121 enters the UK at 0.00%, the EU at 0.00%, and the US at 0.2¢/kg (MFN rate), with duty-free entry from several preferential trade partners. This classification covers flax fiber that has undergone initial processing steps such as breaking, scutching (removing woody material), hackling (combing), or other mechanical treatments, preparing it for spinning but not yet spun into yarn. Importers should be aware of the specific weight-based duty in the US and the potential for preferential duty rates, which can be verified through resources like CustomTariffs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5301210000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5301210000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
5301210000 0.2¢/kg Free (17 programs) ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 5301.21?

Imports of Flax, broken, scutched, hackled or otherwise processed, but not spun may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 530121 cover?

This subheading covers flax fibers that have undergone initial processing stages beyond simple retting but have not yet been spun into yarn. Specifically, it includes flax that has been broken, scutched (a process to separate fibers from the woody core), hackled (combed to align fibers), or otherwise prepared to facilitate spinning. The World Customs Organization (WCO) Explanatory Notes to Heading 5301 clarify that these treatments aim to improve the quality and suitability of the flax for subsequent textile manufacturing, as detailed in the Harmonized System (HS) Nomenclature.

What falls outside HS 530121?

The following products are excluded from HS 530121: raw flax not yet processed beyond retting, flax spun into yarn (classified under HS 5306), flax tow (short, coarse fibers, typically classified under HS 530130), and flax waste or rags (classified under HS 6310). Products that have undergone further manufacturing, such as weaving into fabric (Chapter 50-55) or articles made from flax (Chapter 63), are also outside the scope of this subheading.

What are common classification mistakes for HS 530121?

A common error is misclassifying flax that has been spun into yarn as unprocessed fibers. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If flax has been spun, it moves to a different heading (5306), even if it was previously processed under 5301. Another mistake is confusing hackled flax with flax tow, which has a different fiber length and processing.

How should importers classify products under HS 530121?

The correct procedure for classifying flax under HS 530121 involves a thorough examination of the product's processing stage. Importers and customs brokers must verify that the flax has been broken, scutched, hackled, or otherwise processed to prepare it for spinning, but crucially, it must not be spun. Reviewing technical specifications, supplier declarations, and potentially obtaining laboratory analysis can confirm the extent of processing and ensure accurate classification according to the WCO HS Nomenclature.

How is the duty calculated for products under HS 530121?

A shipment of 1,000 kilograms of hackled flax, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 5301.21.0000.

Which trade agreements reduce duties for HS 530121?

Several free trade agreements may reduce the applicable duty rate for HS 530121, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 530110 HS 530130 HS 530310 HS 530210 HS 530911 HS 530921

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 530121 (Flax, broken, scutched, hackled or otherwise processed, but not spun)?

The Most Favored Nation (MFN) duty rate for HS code 530121 is typically 3.5% ad valorem. However, preferential duty rates can be significantly lower or even free for imports from countries with which the importing nation has trade agreements. For example, under the USMCA, the rate is Free. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods. Sources like the USITC (for the US), EU TARIC (for the EU), and UK Trade Tariff (for the UK) provide detailed rate information.

How is the duty calculated for HS code 530121 if the duty is 3.5% ad valorem and the CIF value of the shipment is $10,000?

The duty calculation for an ad valorem rate is based on the Cost, Insurance, and Freight (CIF) value of the imported goods. For HS code 530121 with a 3.5% ad valorem duty rate and a CIF value of $10,000, the duty would be calculated as follows: Duty = CIF Value × Duty Rate. Therefore, Duty = $10,000 × 0.035 = $350. This means the importer would pay $350 in duties.

What specific processing steps qualify flax for HS code 530121, and what is excluded?

HS code 530121 covers flax that has undergone specific mechanical processing to prepare it for spinning, including breaking, scutching (removing woody parts), and hackling (aligning fibers). The key criterion is that the flax must be processed but not yet spun into yarn. Flax in its raw, unprocessed state (e.g., retted flax straw) would fall under a different HS code, typically 530110. Similarly, if the flax has been spun into yarn, it would be classified under Chapter 50 or 51, depending on the fiber.

What documentation is typically required when importing goods classified under HS code 530121?

When importing goods under HS code 530121, standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin or a declaration of origin compliant with the specific trade agreement's rules is mandatory. Importers and customs brokers should verify the exact documentation requirements with the customs authorities of the importing country, as these can vary.

Which common trade agreements offer preferential duty rates for HS code 530121, and how can importers verify eligibility?

Several trade agreements can provide preferential duty rates for HS code 530121. For example, the USMCA (United States-Mexico-Canada Agreement) typically grants Free entry. Other agreements, such as those between the EU and various countries, or the UK's trade agreements post-Brexit, may also offer reduced or zero duties. To verify eligibility, importers must ensure the flax originates from a country party to a relevant trade agreement and that they possess the required proof of origin, often a Certificate of Origin. Consulting the official tariff database of the importing country (e.g., USITC, EU TARIC, UK Trade Tariff) and reviewing the specific rules of origin for the applicable trade agreement are essential steps.