# HS heading 59.04: 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

> HS heading 59.04 covers 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. It is in chapter 59 (impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use). It is split into 2 subheadings: 5904.10 (linoleum) and 5904.90 (other). National tariff lines under heading 59.04 are live on border.bot for the United States (3 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/5904
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 59](https://border.bot/hs-codes/59) / [59.04](https://border.bot/hs-codes/5904)

## Key facts

- Heading: 59.04
- Description: 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
- Chapter: 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
- Subheadings: 2
- Edition: HS2022

## What this code covers

HS heading 59.04 covers 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.

It is split into 2 subheadings: 5904.10 (linoleum) and 5904.90 (other).

- [5904.10](https://border.bot/hs-codes/590410) Linoleum
- [5904.90](https://border.bot/hs-codes/590490) Other

## What it doesn’t cover

Other goods of chapter 59 are classified in its other 10 headings, listed below.

- [59.01](https://border.bot/hs-codes/5901) Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
- [59.02](https://border.bot/hs-codes/5902) Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
- [59.03](https://border.bot/hs-codes/5903) Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02
- [59.05](https://border.bot/hs-codes/5905) Textile wall coverings
- [59.06](https://border.bot/hs-codes/5906) Rubberised textile fabrics, other than those of heading 59.02
- [59.07](https://border.bot/hs-codes/5907) Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
- [59.08](https://border.bot/hs-codes/5908) Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
- [59.09](https://border.bot/hs-codes/5909) Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials
- [59.10](https://border.bot/hs-codes/5910) Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
- [59.11](https://border.bot/hs-codes/5911) Textile products and articles, for technical uses, specified in note 8 to this chapter

## How it is structured

Heading 59.04 is one of 11 headings in chapter 59. Its first two digits, 59, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (5904.10, 5904.90).

## In other countries

National tariff lines under heading 59.04 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/59): 3 lines, used by 1 other country

- Previous heading: [59.03](https://border.bot/hs-codes/5903) Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02
- Next heading: [59.05](https://border.bot/hs-codes/5905) Textile wall coverings

## Frequently asked questions

### What does HS heading 59.04 cover?

HS heading 59.04 covers 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.

### Which chapter is HS heading 59.04 in?

HS heading 59.04 is in chapter 59 (impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use).

### How many subheadings does HS heading 59.04 have?

HS heading 59.04 has 2 subheadings: 5904.10 (linoleum) and 5904.90 (other).

### Which countries’ tariffs list national lines under HS heading 59.04?

National tariff lines under heading 59.04 are live on border.bot for the United States (3 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/5904.json