The tariff classification of flax fibers

N237550 August 13, 2013 CLA-2-53:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5301.21.0000 Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of flax fibers Dear Mr. Harris: In your letter dated Jan. 13, 2013, you requested a tariff classification ruling on behalf of your client, CRAiLAR Technologies, Inc., 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 sample fibers appear to be in bundle form as well as in individual fiber form. The fiber bundles have obviously been separated from the stem. The fibers are clean and free from vegetable matters like woody bits and shivers. These are the characteristics of retted and scutched fibers. We cannot confirm or deny if above characteristics of the fibers are the result of routine retting and scutching process or any chemical process as claimed. The fibers are entangled, not parallel. Some fibers are separated from each other and some are slightly sticky in bundle form. The fiber length varies from 0.5 inch to 4 inch. These are the characteristics of fibers that have not been subjected to a hackling process. In our opinion the sample fibers have not been hackled. The applicable subheading for the retted and scutched flax fibers that have not been hackled will be 5301.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flax, raw or processed but not spun; scutched or otherwise processed but not spun: broken or scutched. The rate of duty will be 0.2¢/kg. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be retained in our official case file. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division