HS Code 5904.90 : 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, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for 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, other is 5904.90. Under the 2026 Côte d'Ivoire (Douanes), the representative MFN general duty rate is 20% [Direction Générale des Douanes].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 59
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
Heading 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
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Côte d'Ivoire (Direction Générale des Douanes Tariff 2026)
5904.90
MODULE 5: CÔTE D'IVOIRE IMPORT DUTY & 18% VAT (TVA) BREAKDOWN
Import VAT / Tax Rate
18% VAT (TVA)
Local Tax Rate
Notice: Côte d'Ivoire customs entry, tariff classification, MFN duty rates, and 18% VAT (TVA) are governed by Direction Générale des Douanes. Always verify declarable lines with Direction Générale des Douanes prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 5904.90
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 5904.90.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for 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, Other
MODULE 11: Douanes Ivoiriennes Advance Ruling System
Legally binding advance tariff rulings issued by Direction Générale des Douanes for HS 5904.90.
Query official Customs portal:
Search Official Customs Portal for 5904.90 →Côte d'Ivoire Declarable Tariff Schedule (5904.90)
National line-level (8/10-digit) detail for Côte d'Ivoire (Douanes): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Direction Générale des Douanes).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 5904.10 | Subheading under Heading 5904 | Compare Subheading 5904.10 → |
Official Primary Sources & Authority References
USITC HTS Chapter 59 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for 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, Other.
CBP CROSS Ruling Database (5904.90) ↗
Binding customs classification precedents for Heading 5904.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for 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, Other?
Under WCO Harmonized System 2022 and United States (USITC HTS), 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, Other is classified under HS 5904.90 (Heading 5904, Chapter 59). The representative CI MFN general duty rate is 20%.
How is HS 5904.90 distinguished within Heading 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)?
Heading 5904 covers 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. Subheading 5904.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 5904.
What are the primary candidate subheadings related to HS 5904.90?
Related subheadings under Heading 5904 include 5904.10. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import 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, Other?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 5904.90 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of 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, Other?
Commercial shipments of 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, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 5904.90?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 5904.90 in Côte d'Ivoire?
Commercial imports of 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, Other under HS 5904.90 into Côte d'Ivoire are subject to 18% VAT (TVA), assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Côte d'Ivoire?
The customs de minimis threshold for import shipments into Côte d'Ivoire is XOF threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Côte d'Ivoire?
Customs declarations, import duty assessments, and Douanes Ivoiriennes Advance Ruling System for HS 5904.90 are administered by Direction Générale des Douanes.
💬
Ask Jack — Customs Lookup