WCO classification path
- Chapter59Impregnated textile fabrics
- Heading5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
- Subheading590490- Other
- National59049000以纺织物为底涂布或覆面的铺地品
59049000
"Floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape"
HS code 5904900000 (Chapter 59 "Impregnated textile fabrics"; Heading 5904 "Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape"; Subheading 590490 "- Other") under the China tariff schedule classifies "以纺织物为底涂布或覆面的铺地品". China customs apply MFN rate of 6%, General rate 90%. Statutory unit of measure: 千克/平方米.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 6% |
普通税率 General rate | 90% |
增值税率 VAT | 13% |
消费税率 Consumption tax | 无 |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 5904.90 across other jurisdictions