Subheading 530110 covers flax that is raw (unprocessed) or merely retted — meaning the stalks have been soaked or dew-retted to loosen the fiber but not mechanically separated. Breaking and scutching (mechanical removal of the woody shive) places the fiber in 530121, while further processing such as hackling (combing to align fibers) or other preparation short of spinning moves it to 530129.

Yes. Tow — the short, tangled fibers and waste generated during scutching and hackling — is classified under 530130 regardless of how it was produced. Hackled long-line fiber, by contrast, goes under 530129. The distinction matters because tow is typically used for coarser yarns or nonwoven applications, while long-line hackled fiber commands a premium for fine linen yarn production.