HS 590490 Other
Quick Answer: Textiles and similar materials, whether or not impregnated, coated or covered with plastics, in rolls or cut to shape, not further processed than cut to shape, imported under HS 590490 enter the UK duty-free, the EU at 5.30%, and the US with rates ranging from Free to 40% ad valorem. This residual category, often referred to as "other," captures items not specifically classified elsewhere within Chapter 59, typically including floor coverings and wall coverings of textile materials. Importers should verify specific product composition and intended use against detailed tariff schedules to ensure accurate classification and duty assessment. CustomTariffs aggregates this information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5904900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5904900000 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5904901000 | Free | — | ["m<sup>2</sup>","kg"] |
| 590490 | — | — | — |
| 5904909000 | Free | — | ["m<sup>2</sup>","kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 590490 cover?
This subheading covers floor coverings and wall coverings, in rolls or cut to size, other than those of heading 5904.10 (linoleum) or 5904.90.10 (felted or needle-punched). Based on the World Customs Organization's Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS) definitions, this category includes textile floor coverings, whether or not backed, and wall coverings of textile materials, provided they are not specifically classified elsewhere. This encompasses a wide array of materials like woven, tufted, or knitted fabrics used for flooring or wall decoration, excluding those with a specific base material like linoleum.
What falls outside HS 590490?
The following products are excluded from HS 590490: linoleum (classified under 5904.10), felted or needle-punched floor coverings (classified under 5904.90.10), and wall coverings made of paper, plastic, or other non-textile materials. Additionally, finished articles such as carpets, mats, and rugs, which are specifically designed for floor covering and are not simply rolls of material, are typically classified under Chapter 57. Products that are primarily for insulation or soundproofing, even if textile-based, may also fall under different headings.
What are common classification mistakes for HS 590490?
A common error is misclassifying finished floor coverings like carpets or rugs under this heading. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is specifically described in a more specific heading (e.g., Chapter 57 for carpets), it should not be classified under a more general "other" subheading like 590490. Importers may also mistakenly include wall coverings made of materials other than textiles, such as vinyl or paper, which belong to different HS chapters.
How should importers classify products under HS 590490?
The correct procedure for classifying products under HS 590490 involves a systematic approach. First, determine if the product is a floor or wall covering in rolls or cut to size. Second, ascertain if it is made of textile materials. Third, verify that it is not linoleum (5904.10) or felted/needle-punched (5904.90.10). Finally, confirm it is not a finished carpet or rug (Chapter 57) or made of non-textile materials. Consulting the official tariff schedule, such as the USITC HTS or EU TARIC, and its explanatory notes is crucial for accurate classification.
How is the duty calculated for products under HS 590490?
A roll of 100 square meters of a non-woven textile wall covering, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product fitting this description under subheading 590490. The specific rate can vary significantly by country and trade agreement.
Which trade agreements reduce duties for HS 590490?
Several free trade agreements may reduce the applicable duty rate for HS 590490, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" entry for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a specific certificate of origin for other agreements, depending on the jurisdiction and the value of the shipment.
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FAQ
What are the typical import duty rates for HS code 590490?
Import duty rates for HS code 590490, which covers 'Other' floor coverings, can vary significantly by country. For example, under the US Most Favored Nation (MFN) tariff, the rate is 5.30% ad valorem. In the UK, the duty rate is Free. The EU's TARIC system also lists a Free rate for this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty calculated for HS code 590490?
The duty calculation for HS code 590490 typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, such as the 5.30% MFN rate in the US, the duty is calculated as: (Customs Value of Goods) × (Duty Rate). For instance, if goods valued at $10,000 are imported into the US under this code, the MFN duty would be $10,000 × 5.30% = $530.00. Always ensure the customs value is correctly determined according to the importing country's regulations.
What are the classification criteria for goods falling under HS code 590490?
HS code 590490 is a residual category for floor coverings and wall coverings of textile materials, other than those specifically classified under 5904.10 (linoleum) and 5904.91 (tufted). This means it applies to textile floor coverings that are not linoleum, nor are they tufted. Examples could include needle-punched or other non-tufted textile floor coverings, whether or not felted, or textile wall coverings that do not fit into other specific headings. The key is that the material is textile-based and it's intended for use as a floor or wall covering, and it's not linoleum or tufted.
Are there preferential duty rates available for HS code 590490 under trade agreements?
Yes, preferential duty rates may be available for HS code 590490 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the United States might qualify for a 0.00% duty rate, bypassing the standard MFN rate of 5.30%. Similarly, goods from certain countries may benefit from reduced or zero duties under agreements like the UK's FTAs or the EU's trade policies. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment.
What documentation is typically required for importing goods classified under HS code 590490?
Standard import documentation for HS code 590490 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates, or specific product safety or compliance certificates if the floor or wall covering is subject to such regulations. Customs brokers should verify the exact requirements with the destination country's customs authority, such as U.S. Customs and Border Protection (CBP) or HM Revenue & Customs (HMRC).