Heading N.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
53.01		Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
	5301.10	- Flax, raw or retted	Nil	5	1		Kg
		- Flax, broken, scotched, hacked or otherwise processed, but not spun:
	5301.21	-- Broken or scotched	Nil	5	1		Kg
	5301.29	-- Other	Nil	5	1		Kg
	5301.30	- Flax tow and waste	5	5	1		Kg
53.02		True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
	5302.10	- True hemp, raw or retted	Nil	5	1		Kg
	5302.90	- Other	Nil	5	1		Kg
53.03		Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
	5303.10	- Jute and other textile bast fibres, raw or retted	Nil	5	1		Kg
	5303.90	- Other	Nil	5	1		Kg
53.04		Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
	5304.10	- Sisal and other textile fibres of the genus Agave, raw	Nil	5	1		Kg
	5304.90	- Other	Nil	5	1		Kg
53.05		Coconut, abaca (Manila hemp or Musa textilis nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).
		- Of coconut (coir):				@
	5305.11	-- Raw	Nil	5	1		Kg
	5305.19	-- Other	Nil	5	1		Kg
		- Of abaca:
	5305.21	-- Raw	Nil	5	1		Kg
	5305.29	-- Other	Nil	5	1		Kg
		- Other:
	5305.91	-- Raw	Nil	5	1		Kg
	5305.99	-- Other	Nil	5	1		Kg

@ The CD rate on tow is 5% of the value.

Heading N.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
53.06		Flax yarn
	5306.10	- Single	5	10	1		Kg
	5306.20	- Multiple (folded) or cabled	5	10	1		Kg
53.07		Yarn of jute or of other textile bast fibres of heading No. 53.03.
	5307.10	- Single	5	25	1		Kg
	5307.20	- Multiple (folded) or cabled	5	25	1		Kg
53.08		Yarn of other vegetable textile fibres; paper yarn
	5308.10	- Coir yarn	5	5	1		Kg
	5308.20	- True hemp yarn	5	5	1		Kg
	5308.30	- Paper yarn	5	5	1		Kg
	5308.90	- Other	5	5	1		Kg
53.09		Woven fabrics of flax.
		- Containing 85% or more by weight of flax:
	5309.11	-- Unbleached or bleached	15	60	12		Kg
	5309.19	-- Other	15	60	12		Kg
		- Containing less than 85% by weight of flax:
	5309.21	-- Unbleached or bleached	15	60	12		Kg
	5309.29	-- Other	15	60	12		Kg
53.10		Woven fabrics of jute or of other textile bast fibres of heading No. 53.03.
	5310.10	- Unbleached	10	60	12		Kg
	5310.90	- Other	10	100	1		Kg
53.11	5311.00	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.	15	60	12		Kg