Vinyl Textile-Backed Sheet Flooring from China
This floor covering consists of a PVC vinyl coating applied directly onto a woven textile backing, designed for residential and commercial flooring installation. It falls under HTS 5904.90.90.00 as it is a floor covering with a coating on a textile backing, not linoleum, and cut to standard sheet sizes. The textile backing provides stability and cushioning underfoot.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the textile backing composition and coating visibility to confirm classification under 5904; provide lab tests if challenged by customs
• Ensure product meets fire safety and slip resistance standards for target markets; include flammability certificates in documentation
• Avoid misclassification as Chapter 39 plastics by documenting the textile backing's functional role