5301.21.00.00
Broken or scutched
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock): Flax, broken, scutched, hackled or otherwise processed, but not spun
Duty rates
Column 1 (General / MFN)
0.2¢/kg
Column 2 (Non-NTR)
3.3¢/kg
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
Application for Further Review of Protest Number 5301-23-109115; New Pneumatic Off-the-Road Tires from the People’s Republic of China; Antidumping and Countervailing Duties
deemed liquidated six months after receiving notice on November 8, 2013, namely on May 8, 2014. Accordingly, Leviathan’s entry deemed liquidated pursuant to 19 U.S.C. § 1504(d) at the 12.83% ADD rate asserted upon entry.
Application for Further Review of Protest No. 5301-18-100548; Iwatani Corporation of America; 19 U.S.C. § 1313(j)(1); Direct Identification Unused Drawback
In October 2016, RCS Companies (“RCS”) imported a “bending roll machine” that was sold to Iwatani Corporation of America (“Iwatani”) to be displayed at a trade show in Las Vegas, NV. An invoice marked EBG72-00468, dated September 21, 2016,
Protest number 5301-18-100335; Vestas American Wind Technology, Inc., 19 U.S.C. § 1313(j)(1); direct identification unused merchandise drawback
The protestant, Vestas, filed drawback claim XXX-XXXXX01-7 concerning multiple entries of merchandise entered between April 29, 2017 and June 13, 2017. The merchandise is identified by Vestas and shipping documents as rail shipping brackets
Application for Further Review of Protest 5301-19-100698; Direct Identification; Manufacturing Drawback; 19 U.S.C. § 1313(a); Unused Merchandise Drawback; 19 US.C. § 1313(j)(1)
Between November 27, 2017, and January 19, 2018, SMS imported three entries of electrical cabinets. SMS filed drawback claims XXX-XXXX625-6, XXX-XXXX626-4, XXX-XXXX627-2, XXX-XXXX628-0, and XXX-XXXX629-8 on August 3, 2018, pursuant to 19 U.
Application for Further Review of Protest No. 5301-21-107666; Tariff Classification of Men’s Pants
The subject merchandise was initially entered on or about August 10, 2020, under heading 6107, HTSUS, as sleepwear. However, U.S. Customs & Border Protection (“CBP”) liquidated the merchandise under heading 6103, HTSUS, as outerwear (or lou
Tesoro Corporation, Protest Number 5301-08-100149
Tesoro Corporation is an independent petroleum refiner and marketer based in San Antonio, Texas. The company is comprised of various wholly-owned subsidiaries, including multiple refineries in the United States. Based on Tesoro’s March 21,
The tariff classification of flax fibers
, of Victoria, British Columbia. We sent the sample to our laboratory division for analysis and have only recently received the report. The submitted sample was a bag stated to be flax fibers. The lab analysis states the following: The samp
Perfecting drawback claims by removing ineligible imports
Georgia Gulf filed four drawback claims, entry numbers xxx-xxxxxx00, xxx-xxxxxx68, xxx-xxxxxx67 and xxx-xxxxxx26. All four claims were filed pursuant to 19 U.S.C. § 1313(b). Some of the imports that were associated with these entries exceed
Marathon Ashland Petroleum, LLC; Application of Further Review of Protest 5301-06-00153, 19 U.S.C. § 1313(p); Drawback; Petroleum; Amendment to Drawback Claim
Marathon submitted three drawback claims, entry numbers xxx-xxxx7605, xxx-xxxx3024 and xxx-xxxx3909. All three claims were filed pursuant to 19 U.S.C. § 1313(p). Specifically, drawback was claimed on the process whereby marine fuel oil was
Application for Further Review of Protest 5301-08-100341; 19 U.S.C. § 1313(p); Chevron Oronite Company, LLC; Drawback; Petroleum
Chevron manufactures and exports an engine oil additive, classified under subheading 3811.21.00, Harmonized Tariff Schedule of the United States (HTSUS). A Certificate of Manufacture (CM) 200375, CBP Form 7552 shows that the engine oil addi
Kapp Sales & Service: Application for Further Review of Protest No. 5301-05-100376; 19 U.S.C. § 1313(c), (r) and (v); 19 C.F.R. § 191.42
or additional legal arguments to explain why further review was justified, pursuant to section 174.25 of CBP Regulations. See 19 U.S.C. §§ 174.24(a)-(d) and 174.25(b)(3). Nevertheless, in this instance, the Protest and the documents support
Application for Further Review of Protest No. 5301-07-100442; pole tool
According to the submission, the subject “Pole Tools are seven foot modular tool holders, used to hold and trigger Hilti powder actuated fastening tools.” The merchandise is used in situations wherein the powder actuated fastening tool is b
Other codes in heading 5301
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 5301.21.00.00 from each major US trading partner.
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