Once you have located the timing marks, you will need to align them with each other. To do this, you will need to turn the engine until the piston is at the top of its stroke. You can do this by inserting a long screwdriver into the spark plug hole and turning the engine until the piston comes into contact with the screwdriver.
Once the piston is at the top of its stroke, you will need to align the timing marks on the engine and flywheel. To do this, you will need to turn the flywheel until the timing marks line up with each other.
Once the timing marks are aligned, you will need to tighten the flywheel nut to secure the flywheel in place. You will also need to replace the spark plug and reconnect the spark plug wire.
Once you have completed these steps, the timing on your 90cc Chinese ATV should be set correctly.