HS Code for Textile backed floor covering

Textile backed floor coverings are classified under HS code 5904.90. This classification is found in Chapter 59, which deals with impregnated, coated, covered, or laminated textile fabrics. Heading 5904 specifically covers linoleum and floor coverings consisting of a coating or covering applied on a textile backing. The heading is divided into two main parts: 5904.10 for linoleum and 5904.90 for other floor coverings with a textile backing. To qualify for this code, the product must have a textile base (such as felt, woven fabric, or nonwovens) that has been coated or covered with a layer of material, typically plastic (like PVC) or rubber, intended for use as a floor covering. The textile backing provides dimensional stability and cushioning, while the top layer provides the wear surface. This classification is distinct from carpets, where the textile material forms the actual floor-facing surface (pile), and from plastic floor coverings that do not have a textile backing.

Products Included

• Vinyl floor covering with a textile backing
• PVC floor tiles with a felt or nonwoven base
• Rubber-coated textile floor mats
• Cushioned vinyl flooring with a textile substrate

Common Misclassification

This product is often misclassified under 3918.10 or 3918.90, which cover floor coverings of plastics. However, Chapter 39 excludes products where the textile backing is not merely for reinforcement (Note 1(h) to Chapter 39). It is also confused with 5703 (tufted carpets) if the surface has a pile, or 5904.10 (linoleum). Linoleum must contain oxidized linseed oil; if the coating is purely plastic, it must be 5904.90.

FAQ

What is the HS code for Textile backed floor covering?

The HS code is 5904.90, which covers floor coverings with a coating on a textile backing, other than linoleum.

How do I distinguish this from a carpet?

If the top surface is a coating (like plastic or rubber) and the textile is only the base, it is 5904.90. If the top surface is made of textile fibers (like yarn or pile), it is classified in Chapter 57.