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Heading 5302 : True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).
This heading covers only true hemp (Cannabis sativa L.), a plant which grows in very varied climates and very varied soils. The fibres occur in the bast of the plant and are separated by a series of operations similar to those applied in the case of flax (see Explanatory Note to heading 53.01).
This heading covers :(1) Raw hemp as harvested, whether or not the leaves and seeds have been removed. (2) Retted hemp in which the fibres are still attached to the woody part of the plant, but have been loosened by the retting. (3) Scutched hemp which comprises the isolated fibres, sometimes 2 m or more in length, separated from the plant by scutching. (4) Combed hemp or hemp fibres otherwise prepared for spinning, generally in the form of slivers or rovings. (5) Tow and waste of hemp. This includes waste obtained during scutching or combing processes, waste yarns obtained during spinning, weaving, etc., operations, and garnetted stock obtained from rags, scrap rope or cordage, etc. The tow and waste are classified here whether suitable for spinning into yarns (whether or not in the form of slivers or rovings) or suitable only for use as caulking material, for padding or stuffing, paper-making, etc.
Cottonisation (similar to that sometimes applied to flax), bleaching or dyeing does not affect classification in this heading. The heading does not cover : (a) Other fibrous vegetable materials sometimes known as hemps, e.g. : (1) Tampico hemp (istle) (heading 14.04 or 53.05). (2) Gambo or Ambari hemp (Hibiscus cannabinus), Rosella hemp (Hibiscus sabdariffa), abutilon hemp or China jute (Abutilon avicennae), Indian, sunn, Madras, Calcutta, Bombay or Benares hemp (Crotalaria juncea) and Queensland hemp (Sida) (heading 53.03). (3) Haiti hemp (Agave foetida), Manila hemp (abaca), Mauritius hemp (Furcraea gigantea) and New Zealand hemp or flax (Phormium tenax) (heading 53.05). (b) The hard woody part of the plant removed during scutching (heading 44.01). (c) Yarn of true hemp (heading 53.08). (d) Rags or scrap pieces of rope or cordage (Chapter 63).
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