5904 - Linoleum, whether or not cut to shape; floor coverings con- sisting of a coating or covering applied on a textile backing, whether or not cut to shape:

Heading 5904 covers linoleum, in any form, including when cut to specific shapes. It also encompasses floor coverings where a coating or covering is applied to a textile backing, irrespective of whether they are cut to shape. The key characteristic here is the composite nature of the product, combining a textile base with a superimposed coating or covering to create a functional floor covering material.

This heading is distinct from sibling categories that primarily deal with live animals (Chapters 01-05) or other chapters within Section XI that focus on undressed or dressed hides and skins, or less specialized textile fabrics. While Chapter 59 as a whole addresses treated textile fabrics, Heading 5904 specifically isolates floor coverings with a linoleum or coated/covered textile backing construction.

Within Heading 5904, two subcategories exist to further refine classification. Subheading 5904.10.00.00 is dedicated to linoleum itself, referring to the material made from oxidized linseed oil, natural resins, and fillers on a textile backing. The remaining products, categorized under 5904.90, are for other floor coverings that fit the description of having a coating or covering applied to a textile backing but are not classified as linoleum. This distinction allows for precise tariff application based on the specific composition and manufacturing process of the floor covering.