Linoleum — HTS 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
Chapter 59 › Heading 5904
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 5904 is a broad product category for two related kinds of floor covering: linoleum, whether or not it is cut into a particular shape, and floor coverings made by applying a coating or covering onto a textile backing. The textile backing is important because it helps distinguish these products from some plastic floor coverings classified elsewhere. Being cut to shape does not, by itself, remove a product from this heading.
To reach the correct 8-digit HTSUS code, start with the heading and then follow the subheading structure. The lower-level options generally separate products by their material, construction, or type—for example, whether the article is linoleum or another coating applied to textile material. Confirm the product’s actual composition and manufacturing process, then read the relevant legal notes and product descriptions at each level. A complete US entry may also require a 10-digit statistical number, so check the current HTSUS and entry instructions.
What to check
- Obtain the manufacturer’s specification sheet showing the surface material, backing material, and manufacturing method.
- Confirm whether the product is true linoleum or a different coating applied to a textile backing; do not classify it by appearance alone.
- Check whether the backing is actually textile and identify its fiber content and construction when the subheading requires those details.
- Treat cutting, trimming, rolls, tiles, and other shapes as facts to verify, but do not assume shape alone determines the classification.
- Compare the candidate subheading with current HTSUS legal notes and, when the construction is unusual or ambiguous, ask a customs broker or request a binding classification ruling.
HTS heading 5904 summary
Linoleum is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 5904.90 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 5904.10.00.00 👉 | Linoleum | Free | — | 35% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS 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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.