HS Code for Coated floor covering

The classification 5904.90 applies to textile floor coverings that consist of a coating or covering applied to a textile backing. This product is unique because it combines a textile base with a heavy industrial coating, such as polyvinyl chloride (PVC), bitumen, or synthetic resins. The textile backing, which can be woven, knitted, or non-woven (like felt), provides structural stability and adhesion, while the coating serves as the functional wear surface. This classification is part of Chapter 59, which covers impregnated, coated, covered, or laminated textile fabrics. The primary reason for this classification is that the coating is the predominant feature of the product, distinguishing it from traditional carpets where the textile fibers form the walking surface. This code is specifically for floor coverings other than linoleum. The determination of this code depends on the presence of the textile backing; if the floor covering were made entirely of plastic without any textile component, it would be classified in Chapter 39. The industrial nature of these products makes them suitable for high-traffic areas where durability and moisture resistance are required.

Products Included

• PVC-coated textile floor tiles
• Bitumen-backed needleloom floor coverings
• Synthetic resin-coated textile mats
• Heavy-duty industrial textile-backed flooring
• Vinyl-coated felt floor coverings
• Textile-backed floor coverings with a polyurethane wear layer

Common Misclassification

Coated floor coverings are frequently confused with HS code 3918, which covers floor coverings of plastics. The key distinction is the textile backing; if a textile layer is present, 5904 is the correct heading. It is also confused with HS code 5703, which covers tufted carpets. However, 5703 is for products where the textile pile is the surface, whereas 5904.90 is for products where a coating covers the textile. Finally, linoleum is specifically excluded and must be classified under 5904.10.

FAQ

What is the HS code for coated floor covering?

The HS code for textile floor coverings with a coating or covering (other than linoleum) is 5904.90.

Does this include rubber floor mats?

No, floor mats made entirely of vulcanized rubber are classified under 4016.91. This code only applies if there is a textile backing involved.