HS 590500 Consisting of parallel yarns, fixed on a backing of any material
Quick Answer: Textiles consisting of parallel yarns fixed on a backing of any material, imported under HS 590500, enter the UK duty-free, the EU at rates ranging from 4.00% to 8.00% ad valorem, and the US at 3.3¢/kg + 20% or duty-free depending on specific product characteristics. This classification covers items like coated or laminated fabrics where distinct parallel threads are a defining feature, often used in technical textiles or specialized apparel. Importers should verify the specific tariff line within the EU and US to determine the precise duty applicable, as variations exist. According to CustomTariffs data, careful classification is crucial to ensure correct duty assessment across these major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5905001000 | 0.00 % | — | — |
| 5905003000 | 0.00 % | — | — |
| 5905005000 | 0.00 % | — | — |
| 5905007010 | 0.00 % | — | — |
| 5905007020 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5905001000 | 5.80 % | — | — |
| 5905003000 | 8.00 % | — | — |
| 5905005000 | 4.00 % | — | — |
| 5905007000 | 8.00 % | — | — |
| 5905007010 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 590500 | — | — | — |
| 5905001000 | Free | — | ["m<sup>2</sup>","kg"] |
| 5905009000 | Free | — | ["m<sup>2</sup>","<u>kg</u>"] |
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 to Classify This HS Code?
What products does HS 590500 cover?
This subheading covers textile wall coverings consisting of parallel yarns, whether or not felted, fixed on a backing of any material, including paper, textile fabric, or plastic. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes products where the yarns are arranged in parallel lines and secured to a backing, forming a decorative or functional surface. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the parallel arrangement of yarns as a defining characteristic.
What falls outside HS 590500?
The following products are excluded from HS 590500: textile wall coverings where the yarns are not arranged in parallel lines, such as woven or knitted fabrics used as wall coverings, and non-textile wall coverings like wallpaper with printed designs or vinyl coverings. Products where the yarns are not fixed to a backing, or where the backing itself is the primary component with yarns merely incorporated, are also excluded. For instance, printed paper wallpaper (HS 4814.20) or plastic sheeting with embossed patterns (HS 3918.10) would be classified elsewhere.
What are common classification mistakes for HS 590500?
A common error is misclassifying textile wall coverings that do not strictly adhere to the "parallel yarns fixed on a backing" criterion. For example, if the yarns are interwoven to form a fabric before being applied to the backing, or if the yarns are randomly applied, these may fall under other headings within Chapter 59 or Chapter 50-58. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial here; the parallel arrangement and method of fixation are key.
How should importers classify products under HS 590500?
The correct procedure for classifying products under HS 590500 involves a detailed examination of the product's construction. Importers and customs brokers must verify that the product consists of parallel yarns that are demonstrably fixed to a backing material. Reviewing the product's technical specifications, supplier declarations, and comparing these against the WCO Explanatory Notes and relevant national tariff definitions (e.g., USITC HTS, EU TARIC) is essential to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 590500?
A roll of "Yarn-Art" wall covering, weighing 5 kilograms and declared at a customs value of $150.00 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% of $150.00 USD = $15.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 5905.00.0000.
Which trade agreements reduce duties for HS 590500?
Several free trade agreements may reduce the applicable duty rate for HS 590500, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the US duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required. The EU also has preferential rates under various Free Trade Agreements, such as with Switzerland, where originating goods may be admitted duty-free upon presentation of an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 590500, 'Textile wall coverings, consisting of parallel yarns, fixed on a backing of any material'?
The duty rates for HS code 590500 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union, the TARIC system shows a rate of 5.80% ad valorem for many origins. The UK Trade Tariff lists a rate of 4.00% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.
How is the classification of goods under HS code 590500 determined? What are the key criteria?
HS code 590500 covers textile wall coverings characterized by the presence of parallel yarns. The key classification criteria are: 1. The material must be intended for use as wall covering. 2. It must consist of parallel yarns. These yarns can be of any textile material. 3. The yarns must be fixed onto a backing. The backing material can be of any nature, including paper, textile, plastic, or other materials. Goods that do not meet these criteria, such as wallpaper with printed designs or fabrics not specifically designed for wall coverings, would be classified elsewhere.
What documentation is typically required for importing goods classified under HS code 590500?
Standard documentation for importing goods under HS code 590500 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets that confirm the construction and intended use of the textile wall covering, especially if customs authorities require further verification of the HS classification.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 590500?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 590500 if the goods meet the rules of origin stipulated in the agreement. For instance, if a textile wall covering originates in a country that has a Free Trade Agreement (FTA) with the importing country (e.g., Canada or Mexico for USMCA, or various partners for EU FTAs), and the product qualifies under the agreement's rules of origin, it may be eligible for a preferential duty rate, often 0.00%. Importers must obtain a valid certificate of origin and ensure the goods comply with all requirements of the specific trade agreement to benefit from these reduced rates.
Can you provide a concrete example of how import duty is calculated for HS code 590500, assuming a 5.80% ad valorem rate?
Certainly. Let's assume a shipment of textile wall coverings classified under HS code 590500 is imported into the EU, subject to a 5.80% ad valorem duty rate. If the declared customs value of the shipment is €10,000, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = €10,000 × 5.80% (or 0.058). Duty Amount = €580. In this scenario, the importer would owe €580 in import duties. This calculation applies when the duty is purely ad valorem. If the rate included a specific component (e.g., per kilogram), both components would be calculated and applied according to the tariff's rules.