5904.90.10.00 - With a base consisting of needleloom felt or non- wovens 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 5904.90.10.00, specifically covers linoleum and other floor coverings that consist of a coating or covering applied to a textile backing, with the crucial distinguishing feature that the base textile is needleloom felt or non-wovens. This classification applies regardless of whether the floor covering has been cut to shape. The emphasis here is on the specific type of textile material used as the backing, which is distinct from other potential textile bases that might be employed in similar floor coverings.
Unlike its sibling category, 5904.90.90.00, which encompasses "Other" linoleum and floor coverings with a coated textile backing, this specific subheading is for those where the textile backing is explicitly needleloom felt or a non-woven fabric. This distinction is critical for accurate classification, as it hinges on the manufacturing process and material composition of the textile base. Both categories fall under the broader heading of "Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape," but the subheadings differentiate based on the nature of the textile backing.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification is definitive for floor coverings meeting the described criteria. When classifying goods under this heading, traders should carefully examine the construction of the textile backing to confirm it is indeed needleloom felt or a non-woven material, as opposed to woven fabrics or other textile constructions, which would fall under the "Other" category.