5904 — 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

5904 Linoleum, not carved or shaped; textile-based flooring, not carved or shaped: 5904 10 – linoleum 5904 90 – Other

(1) Linoleum. Linoleum consists of a textile backing (usually of jute canvas, sometimes of cotton fabric, etc.) coated on one side with a compact paste consisting of oxidised linseed oil, resins, gums and fillers (usually ground cork, but sometimes sawdust or wood flour); in most cases coloured pigments are added to the paste. Linoleum may be of a single colour or patterned, in the latter case the patterns being obtained by printing or, in the case of inlaid linoleum, by the use of pastes of different colours. When the paste contains ground cork but no pigment, the product is known as "cork carpet". This material should not be confused with carpets with a textile backing or other articles of agglomerated cork of heading 4504, in which the linoleum mixture described above is not used and which are generally coarser and less flexible. Linoleum is produced in various thicknesses and is used as a floor covering, and also as a covering for walls, shelves, etc. This heading also covers textile fabrics, mainly cotton fabrics, coated with linoleum paste without pigments. These products have the appearance of cork and are used in the manufacture of shoe insoles. (2) Floor coverings with a textile base. These floor coverings are fairly stiff and hard-wearing and consist of a textile base (including felt or fur felt) coated on one side so that the base is not visible. The mixture usually consists of oil and chalk, which after application to the base is painted over. The floor coverings may also consist of a thick layer of plastics (e.g., polyvinyl chloride) or even simply of several layers of paint applied directly to the textile backing. In many cases the products of this heading are also coated on the underside to strengthen them. They are classified in this heading whether in rolls or cut to shape ready for use. The heading excludes sheets and plates of linoleum mixture and floor coverings without a backing; these are classified according to the materials of which they are made (Chapters 39, 40, 45, etc.). The heading also excludes shoe insoles (heading 6406).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Unless otherwise specified in the context, in this Chapter the term “textile materials” refers only to the fabrics of Chapters 50 to 55 and of headings 5803 and 5806, the braided braiding and finishing materials in a piece of heading 5808 and the knitted or hand-knitted fabric of headings 6002 to 6006.

2. Heading 5903 covers:

(a) textile materials impregnated, coated or duplicated with plastics of any surface density and of any nature of plastics (dense or porous), except:

(1) Materials in which the impregnation or coating is not visible to the naked eye (usually Chapters 50 to 55, 58 or 60); no subsequent color change is taken into account;

(2) articles which cannot be bent manually around a cylinder with a diameter of 7 mm at a temperature of 15–30 °C (usually Chapter 39);

(3) articles in which the textile material is completely embedded inside the plastic or completely covered with plastic on both sides, provided that such coating is visible to the naked eye, without taking into account any subsequent change in color (Chapter 39);

(4) materials partially coated with plastics and having drawings resulting from such treatment (usually Chapters 50 to 55, 58 or 60);

(5) plates, sheets or strips or bands of porous plastic in combination with textile material, the textile material serving only for reinforcement (Chapter 39); or

(6) textile articles of heading 5811;

(b) materials made of filaments, flat or similar filaments impregnated, coated or coated with plastics of heading 5604.

3. For the purpose of heading 5903, the term “textile materials duplicated with plastics” means articles made by joining one or more layers of material with one or more sheets or films of plastics in any way binding the layers together, whether or not the sheets or films of plastics are visible to the naked eye in cross-section.

4. For the purposes of heading 5905, the term “wall coverings of textile materials” means articles in rolls of not less than 45 cm in width, intended for the decoration of walls or ceilings and consisting of textile material fixed on a substrate or treated on the back side (impregnated or coated for adhesion).

This heading does not, however, cover wall coverings consisting of textile fluff or dust fixed directly on a paper (heading 4814) or textile (usually heading 5907) basis.

5. For the purposes of heading 5906, the term rubberized textile materials means:

(a) textile materials impregnated, coated or duplicated with rubber:

(i) with a surface density not exceeding 1500 g/m; or

(ii) with a surface density greater than 1500 g/m and containing more than 50 % by weight of textile material;

(b) materials of filaments, flat or similar filaments impregnated, coated or shelled with rubber of heading 5604; and

(c) materials of parallel textile threads agglomerated with rubber, irrespective of their surface density.

This heading does not, however, include plates, sheets or strips or ribbons of porous rubber in combination with textile materials in which the textile material serves only for reinforcement (Chapter 40) or textile articles of heading 5811.

6. Heading 5907 does not cover:

(a) materials in which the impregnation or coating is not visible to the naked eye (usually Chapters 50 to 55, 58 or 60); no subsequent color change is taken into account;

(b) Painted materials with patterns (other than painted canvases, which are theatrical sets, backs for art studios or similar);

(c) materials partly covered with fluff, dust, powder cork or the like, and having drawings obtained in such treatment; however, materials imitating a pile are classified in this heading;

(d) materials treated with starch-based formulations or similar substances;

(e) plywood on a substrate of textile materials (heading 4408);

(f) natural or artificial abrasive powder or grain on a backing of textile materials (heading 6805);

(g) agglomerated or regenerated mica on a substrate of textile materials (heading 6814); or

(h) metal foil on a backing of textile materials (usually Section XIV or XV).

7. Heading 5910 does not cover:

(a) drive and conveyor belting of textile material less than 3 mm thick; or

(b) conveyor belts or belts, or belting of textile material impregnated, coated or duplicated with rubber, or of textile yarns or cords impregnated, coated or rubber-coated (heading 4010).

8. Heading 5911 covers the following goods, which are not included in any other heading of Title XI:

(a) textile articles in a piece cut to the desired length or simply cut in rectangles, including squares, other than articles of headings 5908 to 5910, namely:

(i) textile materials, felt or felt and fabrics with felt lining, coated or duplicated with rubber, leather or other material, commonly used for needle tapes, and similar materials used for other technical purposes, including narrow corduroy cloths impregnated with rubber, for coating weavers;

(ii) the sieve;

(iii) filtration or filtering fabrics used in oil presses or similar purposes, of textile material or human hair;

(iv) flat fabrics with multiple main or weasel threads, whether wobbly or not, impregnated or uncoated, used in mechanical engineering or for other technical purposes;

(v) metal reinforced textile materials used for technical purposes;

(vi) cords, braided braids and similar coated or uncoated articles, impregnated or impregnated or reinforced or not reinforced with metal, used in industry as sealing or cushioning materials;

(b) textile articles (other than articles of headings 5908 to 5910) used for technical purposes (e.g. textile materials and felts or felts, infinite or with connecting devices, used in paper-making or similar machinery (e.g. for pulp or asbestos cement), gaskets, seals, polishing discs and other parts of machinery).