Code 5904 10 · Heading 5904

Linoleum, including cut-to-size pieces

This covers linoleum, including pieces cut to size. It does not cover the separate category of floor coverings made from a textile backing with a coating or covering, other than linoleum.

For example

Linoleum flooring
Cut-to-size linoleum floor pieces

Save Browse the codes below

See the official tariff text

Official tariff text

Linoleum, whether or not cut to shape

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section XI Textiles and textile articles
Which named textile group best describes the product: natural silk; wool or fine or coarse animal hair; cotton; other vegetable textile fibres or paper yarn; continuous or short synthetic fibres; wadding, felt or nonwovens; floor coverings; special woven or tufted fabrics, lace, tapestries, trimmings or embroidery; coated or laminated fabric or technical textile goods; knitted fabric; knitted clothing; non-knitted clothing; or other made-up textile goods?
✓
Step 2 · Chapter 59 Impregnated, coated, covered or laminated textile f… 10 of 14 chapters in section XI
Which specific type best describes the product: coated fabric for bookbinding or hat-making, high-strength cord fabric, plastic-coated textile fabric, linoleum or textile-based floor covering, textile wall covering, rubberised fabric, other impregnated or coated fabric, a textile wick or glowing item, a textile fire hose, a textile drive or conveyor belt, or textile fabric and goods for technical use?
✓
Step 3 · Heading 5904 Linoleum, whether or not cut to shape; floor coveri… 4 of 11 headings under chapter 59
Is it linoleum, or is it a floor covering made with a textile underlay and a coating, excluding linoleum?
✓
Step 4 · Subheading 5904 10 Linoleum, whether or not cut to shape 1 of 2 subheadings under heading 5904
Is the product linoleum?

Full 8-digit codes

Pick the description that best matches your product.

1 code below this one

5904 10 00 Linoleum, whether or not cut to shape 5.3% Save

Compare the sibling codes

5904 10 Linoleum, whether or not cut to shape you are here 5.3%
5904 90 Floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape (excl. linoleum) 5.3%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

59.04.1000

Lineoleum

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

5904 10 00 00

Linoleum

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 2 codes at this level

you are here 5904 10

Linoleum, whether or not cut to shape

Next code 5904 90

Floor coverings consisting of a coating or covering applied on a text…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.