HS 590390 Other
Quick Answer: Textiles coated, covered, or laminated with plastics, imported under HS 590390, enter the UK and EU at 8.00% ad valorem, and the US at rates ranging from 2.7% to 40% ad valorem, with many countries receiving duty-free entry. This "Other" category within Chapter 59 encompasses textile materials that have undergone a process of coating, covering, or laminating with plastic substances, where the textile base is not the primary component by weight or surface area. Importers should carefully verify the specific plastic composition and application method to ensure accurate classification, as variations can lead to different tariff outcomes. CustomTariffs aggregates this data, highlighting the importance of precise documentation for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903900000 | — | — | — |
| 5903909900 | 8.00 % | — | — |
| 5903901000 | 8.00 % | — | — |
| 5903909100 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903900000 | 8.00 % | — | — |
| 5903901000 | 8.00 % | — | — |
| 5903909100 | 8.00 % | — | — |
| 5903909900 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903901000 | 2.7% | Free (17 programs) | ["m<sup>2</sup>","kg"] |
| 5903902500 | 7.5% | Free (13 programs) | ["m<sup>2</sup>","<u>kg</u>"] |
| 59039030 | 2.7% | Free (15 programs) | — |
| 5903903010 | — | — | ["m<sup>2</sup>","<u>kg</u>"] |
| 5903903090 | — | — | ["m<sup>2</sup>","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 5903.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 590390 cover?
This subheading covers textiles, other than those of heading 5903.10 or 5903.20, which are impregnated, coated, covered, or laminated with plastics, rubber, or other materials, where the textile material is not visible to the naked eye. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes materials where the plastic or rubber layer is the predominant feature, or where the textile is merely a support. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, classifying materials like vinyl-coated fabrics and plastic-laminated textiles not specified elsewhere in heading 5903.
What falls outside HS 590390?
The following products are excluded from HS 590390: textiles that are merely dyed, printed, or have undergone simple finishing processes without the application of plastics or rubber to alter their fundamental textile nature. Also excluded are textiles where the plastic or rubber coating is not the predominant characteristic or where the textile material remains clearly visible to the naked eye, such as certain embroidered or quilted fabrics. Products classified under HS 5903.10 (impregnated, coated, or covered with polyethylene, etc.) and 5903.20 (impregnated, coated, or covered with polyvinyl chloride, etc.) are also distinct. For instance, a simple cotton fabric printed with a floral pattern would not fall under this heading.
What are common classification mistakes for HS 590390?
A common error is misinterpreting the visibility of the textile material after lamination or coating. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If the textile material is still readily visible to the naked eye after the application of plastics or rubber, the product may not qualify for heading 5903 and could be classified as a textile article of another chapter. Conversely, classifying a product under 5903.10 or 5903.20 when the plastic is not specifically polyethylene or polyvinyl chloride, respectively, would also be incorrect.
How should importers classify products under HS 590390?
The correct procedure for classifying products under HS 590390 involves a thorough examination of the material's composition and construction. Importers and customs brokers must determine if the textile material is impregnated, coated, covered, or laminated with plastics, rubber, or other materials, and critically assess whether the textile component is visible to the naked eye. Reference to the WCO HS Explanatory Notes and specific national tariff schedules, such as the USITC HTS or EU TARIC, is crucial. If the textile is not visible and the material is not specifically covered by 5903.10 or 5903.20, then classification under 5903.90 is appropriate.
How is the duty calculated for products under HS 590390?
A roll of vinyl-coated polyester fabric weighing 100 kilograms and declared at a customs value of $500 USD would, under the USITC Harmonized Tariff Schedule (HTS) for a Most Favored Nation (MFN) rate of 3.5% ad valorem, attract a US duty of $17.50 ($500 USD × 0.035). This calculation is based on the declared value. If a specific quantitative duty were applicable, for example, $0.50 per kilogram, the duty would be $50.00 (100 kg × $0.50/kg). It is essential to consult the current HTS for the precise duty rate applicable to the specific product and origin.
Which trade agreements reduce duties for HS 590390?
Several free trade agreements may reduce the applicable duty rate for HS 590390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer preferential rates, potentially Free, for goods from eligible developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 590390 (Textiles and textile articles, other than those of heading 5901, 5902 or 5903)?
The Most Favored Nation (MFN) duty rate for HS code 590390 is generally 8.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate this. For example, under certain trade agreements, the rate can be as low as 2.7% or even Free (as indicated for countries like Australia (AU), South Korea (KR), Singapore (SG), and others listed). It is crucial to consult the specific tariff schedule of the importing country and the origin of the goods to determine the applicable rate. The UK Trade Tariff, for instance, lists a 3.5% ad valorem duty for non-preferential imports.
How is the import duty for HS code 590390 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if goods classified under HS 590390 have a declared customs value of $10,000 USD and the applicable MFN duty rate is 8.00%, the import duty would be $10,000 * 0.08 = $800 USD. If a specific duty or a compound duty (combination of ad valorem and specific) applies, the calculation would be adjusted accordingly. Always verify the basis of duty calculation (ad valorem, specific, or compound) with the relevant customs authority.
What are the key classification criteria for goods falling under HS code 590390?
HS code 590390 covers 'other' textiles and textile articles, which means it serves as a residual category within heading 5903. Heading 5903 itself pertains to 'Textile fabrics, laminated, bonded or coated with plastics, or plain or patterned rubber, or metalized with plastic or powder'. Therefore, for goods to be classified under 590390, they must be textile fabrics that are laminated, bonded, or coated with plastics, rubber, or metalized with plastic or powder, and do not fall under any more specific subheadings within 5903. The nature of the textile fabric and the method of lamination, bonding, or coating are critical for correct classification.
Which trade agreements commonly offer preferential duty rates for goods classified under HS code 590390?
Several trade agreements can provide preferential duty rates for HS code 590390. For example, the United States has free trade agreements (FTAs) with countries like South Korea (US-Korea FTA), Australia (AUS-US FTA), and others that may offer reduced or zero duties. The European Union's TARIC system details preferential rates under agreements like the EU-South Korea FTA or agreements with EFTA countries. The UK Trade Tariff also outlines preferential rates under its various trade deals. Importers should check the specific rules of origin and preferential provisions applicable to their trade partner country to claim these benefits.
What documentation is typically required for importing goods under HS code 590390, especially when claiming preferential duty rates?
Standard import documentation for HS 590390 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a trade agreement, an originating document is usually required. This could be a Certificate of Origin issued by the exporting country's authorities, or a declaration of origin completed by the exporter on the commercial invoice or a separate document, provided it meets the specific requirements of the trade agreement. For example, under the US-Korea FTA, a specific format for the declaration of origin is mandated. Importers and customs brokers must ensure all documentation accurately reflects the origin of the goods and complies with the specific requirements of the applicable trade agreement and the importing country's customs regulations.