HS 590410 Linoleum

Under the Harmonized Tariff Schedule of the United States (USHTS), linoleum, whether or not cut to shape, falling under HS code 590410, is generally subject to a Most Favored Nation (MFN) duty rate of 5.30% ad valorem. For example, if a shipment of linoleum has an entered value of $10,000, the MFN duty would be $10,000 \times 0.0530 = $530. It is crucial for importers to verify the specific duty rate applicable at the time of entry, as rates can change and preferential rates may apply under Free Trade Agreements (FTAs) if the goods originate from a qualifying country. Always consult the latest USITC tariff schedule for definitive rates.

HS code 590410 specifically covers 'Linoleum, whether or not cut to shape'. The primary classification criterion is the material composition and construction. Linoleum is a floor covering made from solidified linseed oil, natural resins, cork dust, wood flour, and mineral fillers, typically mounted on a backing of textile material. Goods that do not meet these specific characteristics, even if used as floor coverings, may fall under different HS headings. For instance, vinyl floor coverings are classified elsewhere. Importers must ensure their product precisely matches the description and composition of linoleum as defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes to avoid misclassification.

When importing linoleum (HS code 590410) into the European Union, importers must present a valid import declaration. This declaration requires detailed information about the goods, including their HS code, quantity, value, origin, and description. A commercial invoice, packing list, and bill of lading or air waybill are standard supporting documents. Depending on the origin of the goods and any applicable trade agreements, a proof of origin (e.g., EUR.1 certificate or origin declaration) may be necessary to claim preferential duty rates under the EU TARIC system. Importers should consult the specific requirements of the EU member state of entry and the EU TARIC database for the most accurate and up-to-date documentation list.

Yes, the United Kingdom has various trade agreements that can affect duty rates for linoleum (HS code 590410). For goods originating from countries with which the UK has a Free Trade Agreement (FTA), such as the EU-UK Trade and Cooperation Agreement or agreements with countries like Canada or Japan, preferential duty rates, often 'Free' (0.00% ad valorem), may apply. To benefit from these reduced or eliminated duties, importers must provide valid proof of origin, typically a declaration of origin on the invoice or a specific certificate, demonstrating that the linoleum meets the rules of origin stipulated in the respective trade agreement. Importers should always refer to the UK Trade Tariff for the most current duty rates and origin requirements.

While many duties are ad valorem (based on value), some tariffs can be specific (per unit) or a combination. For HS code 590410, the primary duty structure is typically ad valorem. However, if a specific duty were applicable, for instance, $0.50 per square meter, and you imported 500 square meters of linoleum, the duty calculation would be $0.50/sqm \times 500 sqm = $250. If there were a compound duty, such as 5.30% ad valorem plus $0.10 per square meter, the calculation would involve both components: (Value \times 0.0530) + ($0.10/sqm \times Quantity in sqm). Always verify the exact duty calculation basis (ad valorem, specific, or compound) from the official tariff schedule of the importing country, such as the USHTS or EU TARIC, as it is the definitive source.