5904.10.00

Analysis

HTS 5904.10.00 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: linoleum under heading 5904 (linoleum, whether or not cut to shape; floor coverings con- sisting of a coating or…).

Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 37% of the 59 tariff lines in chapter 59. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

The other lines in the same group are 5904.90.10 (with a base consisting of needleloom felt or non- wovens, duty-free) and 5904.90.90 (other: other, duty-free).

Census statistics map these goods to NAICS 326199 (All Other Plastics Product Manufacturing), an industry of 5,546 US establishments employing 392,611 people. That is the industry code a US manufacturer of the same product would normally use.