Customs Tariff of Canada · tariff item · HS 5904.90
5904.90.90.00: Linoleum, whether or not cut to shape: other
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.
- 5904.90 Other
- 5904.90.90 Other
- 5904.90.90.00 Other
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
5904.90 Linoleum, whether or not cut to shape: other
UK Free Third-country duty 1 tariff line 
EU 5.3% Third-country duty 1 tariff line 
Türkiye 5.3% Third-country duty 1 tariff line 
USA Free General (MFN) 2 tariff lines 
Mexico 25% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 12.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 5904.90
Legal notes
Tariff item 5904.90.90.00 is a line of the Customs Tariff of Canada under HS subheading 5904.90 (linoleum, whether or not cut to shape: other).
The MFN tariff rate is 18%, and quantities are declared in MTK.
For the same subheading, the UK duty is free, the EU duty is 5.3%, the Türkiye duty is 5.3%, the US duty is free, the Mexico duty is 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12.5% and the Nigeria duty is 20%.
Canada imported goods of subheading 5904.90 worth US$4m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 5904.90.90.00?
The MFN tariff rate in the Customs Tariff of Canada is 18%; the supplementary unit is MTK. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 5904.90 as a whole, the largest supplier in 2024 was the United States (US$2m), followed by Belgium.