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
3 declarable lines
Heading 5904 covers linoleum and floor coverings made from a coating or covering applied on a textile backing. It splits first into linoleum and then into other floor coverings, with the other group divided by whether the base is needleloom felt or nonwovens or another textile base. All listed lines carry a general (MFN) rate of Free.
Products in this heading
- Linoleum flooring supplied in rolls
- Linoleum floor tiles
- Linoleum pieces cut to shape for a room or mat
- Floor covering with a coating applied on needleloom felt backing
- Floor covering with a coating applied on nonwoven backing
- Floor covering with a coating applied on another textile backing
- Cushioned floor covering with a textile backing
How to choose the right subheading
- Whether the product is linoleum or another floor covering with a coating or covering on a textile backing
- Whether a textile backing is present and forms the base of the floor covering
- For non-linoleum floor coverings, whether the base is needleloom felt or nonwovens versus another textile base
- The material of the coating or covering applied to the textile backing
- Whether the product is presented as floor covering, whether or not cut to shape
Often confused with
- Heading 3918Vinyl plank flooring with no textile backing
Plastic floor coverings without a textile backing are classified outside heading 5904.
- Heading 5703Tufted carpet
Carpets and other textile floor coverings of pile construction are classified in chapter 57.
- Heading 5903Plastic-coated fabric for upholstery
Coated textile fabric that is not a floor covering is classified in heading 5903.
- Heading 4016Rubber floor mat without textile backing
Vulcanized rubber floor coverings and mats without a textile base are classified outside heading 5904.
Frequently asked questions
What is the HTS code for linoleum?
Linoleum is classified under 5904.10.00.00, with a general (MFN) rate of Free.
What is the duty on floor coverings with a needleloom felt or nonwoven base?
Floor coverings with a base of needleloom felt or nonwovens are classified under 5904.90.10.00, with a general (MFN) rate of Free.
How do I classify a floor covering with a coating on a textile backing?
If the base is needleloom felt or nonwovens, use 5904.90.10.00 at a general (MFN) rate of Free. If the textile base is another type, use 5904.90.90.00 at a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.