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GOODS ACROSS BORDERS

HS 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

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

5904.10

Linoleum, whether or not cut to shape

5904.90

Textiles floor coverings; consisting of a coating or covering applied on a textile backing, whether or not cut to shape, other than linoleum

Chapter 59 classification notes

Chapter 59 covers technical textiles. Coated fabrics for industrial-clothing applications (firefighter, military) may be dual-use.

Frequent misclassification in this chapter

PVC-coated fabrics — under 50% plastic by weight stays in 59; over 50% goes to Chapter 39 (plastics).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 59

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog