# HS code 5904.90: 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 code 5904.90 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, other than those classified in 5904.10. It sits in 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) in chapter 59 (impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use). Other goods of heading 59.04 are classified under 5904.10 (linoleum).

Source: https://staging.border.bot/hs-codes/590490
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 59](https://staging.border.bot/hs-codes/59) / [59.04](https://staging.border.bot/hs-codes/5904) / [5904.90](https://staging.border.bot/hs-codes/590490)

## Key facts

- HS code: 5904.90
- 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
- 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](https://staging.border.bot/hs-codes/5904)
- Chapter: [59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use](https://staging.border.bot/hs-codes/59)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 5904.90 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, other than those classified in 5904.10.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 59.04 are classified under 5904.10 (linoleum).

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

## How it is structured

5904.90 is a six-digit subheading. Its first two digits, 59, are the chapter; the first four, 5904, are heading 59.04; the last two, 90, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
- 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
- Subheading 5904.90: Other

## In other countries

No national tariff lines under 5904.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 5904.90 at six digits and add their own digits after it.

- Previous subheading: [5904.10](https://staging.border.bot/hs-codes/590410) Linoleum
- Next subheading: [5905.00](https://staging.border.bot/hs-codes/590500) Textile wall coverings

## Frequently asked questions

### What does HS code 5904.90 cover?

HS code 5904.90 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, other than those classified in 5904.10.

### Which heading and chapter is HS code 5904.90 in?

HS code 5904.90 is in 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) in chapter 59 (impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use).

### Where are goods of heading 59.04 classified when 5904.90 doesn’t fit?

Other goods of heading 59.04 are classified under 5904.10 (linoleum).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 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://staging.border.bot/hs-codes/590490.json