Harmonized Tariff Schedule of the United States · HTS code · HS 5904.90

5904.90.90

5904.90.90: Linoleum, whether or not cut to shape: other, other

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 5904 Linoleum, whether or not cut to shape; floor coverings con- sisting of a coating or covering applied on a textile backing, whether or not cut to shape:
  2. 5904.90 Other:
  3. 5904.90.90 Other

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

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 Canada 13.5% – 18% Third-country duty 2 tariff lines · average 15.8% Mexico 25% Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 1 tariff line Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 2 tariff lines Japan 3.9% Third-country duty 1 tariff line Taiwan 10% Third-country duty 2 tariff lines GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 12.5% Third-country duty 1 tariff line Nigeria 20% Third-country duty 1 tariff line

USA lines: 5904.90

Legal notes

Chapter notes: Chapter 59 →

HTS code 5904.90.90 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 5904.90 (linoleum, whether or not cut to shape: other).

The general duty is free, and quantities are declared in m2, kg.

For the same subheading, the UK duty is free, the EU duty is 5.3%, the Türkiye duty is 5.3%, the Canada duty is 13.5%–18%, 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%.

The United States imported goods of subheading 5904.90 worth US$2m in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 5904.90.90?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is m2, kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 5904.90 as a whole, the largest supplier in 2024 was China (US$1m), followed by Canada.

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