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Chapter 53 of the HSN Code covers various vegetable textile fibres, paper yarn, and woven fabrics made from these materials. HSN Code 5301 refers to raw or processed flax, including flax tow and waste, such as yarn waste and garnetted stock. HSN Code 5302 covers true hemp (Cannabis sativa L.), in its raw or processed form, along with hemp tow and waste, including yarn waste and garnetted stock. HSN Code 5303 includes jute and other textile bast fibres, raw or processed, but not spun, as well as their tow and waste, including yarn waste and garnetted stock (excluding flax, true hemp, and ramie). HSN Code 5304 covers sisal and other fibres from the genus Agave, raw or processed, but not spun, including their tow and waste, yarn waste, and garnetted stock. HSN Code 5305 pertains to coconut, abaca (Manila hemp), ramie, agave, and other vegetable fibres, raw or processed, but not spun, including their tow, noils, and waste. HSN Code 5306 is for flax yarn. HSN Code 5307 includes yarn of jute or other textile bast fibres from HSN Code 5303. HSN Code 5308 covers yarn made from vegetable textile fibres or paper yarn, excluding flax yarn, yarn of jute, or other bast fibres from HSN Code 5303, and cotton yarn. HSN Code 5309 refers to woven fabrics of flax. HSN Code 5310 includes woven fabrics of jute or other textile bast fibres from HSN Code 5303. Finally, HSN Code 5311 pertains to woven fabrics of other vegetable textile fibres and paper yarn, excluding those made from flax, jute, or other textile bast fibres from HSN Code 5303 and cotton yarn.
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