5904.10.00.00 - Linoleum

This HTS category, 5904.10.00.00, specifically covers linoleum, whether presented in rolls or cut to specific shapes. Linoleum is defined as a floor covering composed of a coating or covering applied to a textile backing. The key characteristic is the material composition of the coating, which for this specific code must be linoleum. This includes products designed for use as floor coverings, irrespective of whether they have been pre-cut to size or shape for installation.

This category is distinguished from its sibling, 5904.90 (Other), by the precise composition of the coating. While 5904.90 encompasses other textile-backed floor coverings where the coating is not linoleum (e.g., those made of plastics or rubber), 5904.10.00.00 is exclusively for goods where the coating is linoleum. This distinction is crucial for accurate customs declaration, as it dictates the specific tariff treatment based on the material science of the floor covering.

As this is a leaf node within the HTS, there are no further subcategories under 5904.10.00.00. Therefore, classification under this heading depends solely on confirming that the product is indeed a textile-backed floor covering with a linoleum coating. The absence of further subdivisions means that all goods meeting this definition fall directly within this code, simplifying the classification process once the material composition is verified.