Product classification
HS code for Linoleum flooring: 5904.10
Linoleum, whether or not cut to shape.
Classification of linoleum flooring under HS 5904.10
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.
- Covers
- 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
- Also under 5904.10
- Forbo Marmoleum
- Tarkett Linoleum
- DLW Linoleum (Armstrong Flooring)
- Gerflor Linoleum
- Nora Systems (though primarily rubber, some might confuse)
Codes often confused with 5904.10
Common mistake. 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.
Top exporters and importers of HS 590410 (the code used for linoleum flooring), 2025
In 2025, the largest exporter of HS 590410 (the code used for linoleum flooring) in UN Comtrade data was the Netherlands, with 55% of world exports; the largest importer in UN Comtrade data was Germany, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 590410, not only linoleum flooring.
Top exporters 2025 · share of world exports
- 1 Netherlands $119M 55% of world exports
- 2 United Kingdom $40M 18% of world exports
- 3 Italy $24M 11% of world exports
World total: $216M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $33M 15% of world imports
- 2 United States $33M 14% of world imports
- 3 Netherlands $30M 13% of world imports
World total: $226M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for linoleum flooring
Brazil classifies linoleum flooring under NCM 5904.10.00: HS 5904.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about linoleum flooring
What is the HS code for Linoleum flooring?
The HS code for Linoleum flooring is 590410 (Linoleum, whether or not cut to shape). The specific HS code for genuine linoleum flooring is 5904.10.
How do I classify Linoleum flooring for customs?
Linoleum flooring is classified under HS code 590410 — Linoleum, whether or not cut to shape. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of linoleum flooring (HS 590410)?
In 2025, the top exporters of HS 590410 (the code used for linoleum flooring) in UN Comtrade data were the Netherlands ($119M, 55% of world exports), the United Kingdom ($40M) and Italy ($24M). World exports came to about $216M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of linoleum flooring (HS 590410)?
In 2025, the top importers of HS 590410 (the code used for linoleum flooring) in UN Comtrade data were Germany ($33M, 15% of world imports), the United States ($33M) and the Netherlands ($30M). World imports came to about $226M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Linoleum flooring the same in all countries?
The base HS code 590410 for Linoleum flooring is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for linoleum flooring in Brazil?
In Brazil, linoleum flooring (HS 590410) is classified under NCM 5904.10.00.