Heading 5904

HTS code 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

Chapter
59 — Coated and industrial textiles
Tariff lines
3
General duty
Duty-free under the general rate

Tariff lines under heading 5904

Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.

HTS codeDescriptionGeneral rateUnit
5904.10.0000Linoleum (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)Freem2, kg
5904.90.1000With a base consisting of needleloom felt or non- wovens (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 > Other)Freem2, kg
5904.90.9000Other (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 > Other)Freem2, kg

Documents required to import under 5904

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

  • Commercial InvoiceRequired
  • Packing ListRequired
  • Bill of Lading / Airway BillRequired
  • CBP Entry Summary (7501)Required

    Prepared and filed by your customs broker

  • CBP Entry / Release (3461)Required

    Prepared and filed by your customs broker

  • Customs Bond (CBP 301)Conditional

    Required for formal entries — generally shipments valued over $2,500

    Single-entry or continuous bond, obtained through your broker or a surety

  • Importer Security Filing (ISF "10+2")Conditional

    Required for ocean freight only

    Filed electronically at least 24 hours before loading at the foreign port

  • Importer ID Input Record (CBP 5106)Conditional

    Required to establish or update your importer-of-record number with CBP

    One-time setup for a new importer; not filed per shipment

  • Entry Manifest (CBP 7533)Conditional

    Alternative to the 3461 for informal, low-value, or contiguous-country entries

  • Textile DeclarationRequired

    CBP Form 3311 — declares fiber content, country of origin, manufacturer

  • Visa / Export LicenseConditional

    Required for shipments from quota-restricted countries

Common questions

What is HTS code 5904?
HTS heading 5904 covers 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. It sits in Chapter 59 (coated and industrial textiles) of the US Harmonized Tariff Schedule and contains 3 tariff lines.
What is the duty rate for HTS 5904?
Duty-free under the general rate. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
How many digits does a full HTS code have?
US import entries require the full 10-digit HTS code. Heading 5904 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.

Related headings in Chapter 59