HS Code for Linoleum flooring

Linoleum flooring is classified under HS code 5904.10. This classification is based on the specific material composition and construction of the product as defined in the Harmonized System's Chapter 59, which covers impregnated, coated, covered, or laminated textile fabrics. Heading 5904 specifically addresses linoleum, whether or not it is cut to shape. Linoleum is a unique floor covering made from a mixture of oxidized linseed oil (linoxyn), resins, and various fillers such as ground cork, wood flour, and pigments. This mixture is then applied to a textile backing, typically made of jute, canvas, or other woven fabrics. The subheading 5904.10 is the primary code for this material. It is important to distinguish genuine linoleum from other resilient floorings. The presence of the textile backing is a critical requirement for classification under this heading. If the flooring material is composed of plastics (such as PVC) and lacks a textile base, or if the plastic layer is the primary structural component, it would likely fall under Chapter 39. Linoleum is often favored for its natural ingredients and durability, and its classification reflects its traditional manufacturing process. Customs authorities look for the characteristic linseed oil scent and the fibrous backing to verify the product's identity. The classification remains the same whether the linoleum is intended for residential or industrial use, and whether it is presented in rolls, tiles, or planks, provided the material composition meets the criteria of heading 5904.

Products Included

• Traditional linoleum sheets in rolls
• Linoleum floor tiles and planks
• Inlaid linoleum with decorative patterns
• Linoleum with a jute or canvas backing
• Linoleum wall coverings with textile support

Common Misclassification

Linoleum is frequently confused with HS code 3918.10, which covers PVC or vinyl flooring. While many consumers use the term "linoleum" generically for any resilient flooring, vinyl is a synthetic plastic product and belongs in Chapter 39. Another error is using 4823.90 for paper-based floor coverings, which lack the oxidized oil and textile backing of true linoleum.

FAQ

What is the HS code for linoleum flooring?

The specific HS code for genuine linoleum flooring is 5904.10.

Is vinyl flooring classified under the same code?

No, vinyl flooring is classified under heading 3918 because it is made of plastic (PVC) rather than the linseed oil and textile backing found in linoleum.