HS Code 5904.10 : Linoleum
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for linoleum is 5904.10. Under the 2026 Indonesia (DJBC / Bea Cukai), the representative MFN general duty rate is 17.5% [DJBC Bea Cukai].
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 .10
.10
Linoleum
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Indonesia (DJBC Bea Cukai Tariff 2026)
5904.10.00.00
MODULE 5: INDONESIA IMPORT DUTY & TAX BREAKDOWN
Bea Masuk (Import Duty)
17.5%
WTO MFN Applied
Import VAT (PPN)
11.00 %
CIF + Duty Base
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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)
| 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
MODULE 11: Advance Classification PKSI (DJBC Bea Cukai)
Legally binding Penetapan Klasifikasi Sebelum Impor (PKSI) issued by DJBC for HS 5904.10.
Query official DJBC Bea Cukai portal:
Search Official DJBC Portal for 5904.10 →Indonesia BTKI Commodity Lines (5904.10)
National line-level (8/10-digit) detail for Indonesia (DJBC / Bea Cukai): coverage in progress.
Universal 6-digit WCO backbone applied rate: 17.5%. Confirm the full national commodity code at the official source (DJBC Bea Cukai).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 5904.90 | Subheading under Heading 5904 | Compare Subheading 5904.90 → |
Official Primary Sources & Authority References
Direktorat Jenderal Bea dan Cukai (DJBC) ↗
Official Indonesian BTKI tariff items and MFN import duty (Bea Masuk) rates.
DJBC Penetapan Klasifikasi Sebelum Impor (PKSI) ↗
DJBC official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Indonesia (DJBC / Bea Cukai) general duty for Linoleum?
Under WCO Harmonized System 2022 and Indonesia (DJBC / Bea Cukai), Linoleum is classified under HS 5904.10 (Heading 5904, Chapter 59). The representative ID MFN general duty rate is 17.5%.
How is HS 5904.10 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 5904.10 specifically isolates Linoleum. 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 5904.10?
Related subheadings under Heading 5904 include 5904.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Linoleum?
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 5904.10 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?
Commercial shipments of Linoleum 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 5904.10?
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 is the import VAT rate for HS 5904.10 in Indonesia?
Indonesia assesses a standard 11% Value-Added Tax (PPN / Pajak Pertambahan Nilai) on imports, calculated on CIF value + import duty (Bea Masuk).
What is Indonesia's de minimis threshold for e-commerce imports?
Indonesia enforces a strict de minimis threshold of USD $3 FOB. Consignments above $3 incur 11% PPN plus applicable Bea Masuk import duty.
Which agency regulates customs entry and advance classification in Indonesia?
Customs declarations and binding PKSI advance classification rulings are administered by the Directorate General of Customs and Excise (DJBC / Bea Cukai).
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