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April 2026, question 37
Classification · Classification: GRIs, notes and headings
Of the four choices below, which is the best CLASSIFICATION of linoleum tiles? The tiles are composed of solidified linseed oil, pine resin, ground cork dust, sawdust, calcium carbonate (limestone powder), and have a felted synthetic fiber backing. The linoleum layer is two millimeters thick, the felted synthetic fiber backing is four millimeters thick, and the tiles are square in shape with each side measuring 24 centimeters in length.
- 4504.10.3000
- 5704.10.0090
- 5904.10.0000
- 6806.00.0000
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CBP's answer: C. C: 5904.10.0000
Heading 5904 names linoleum, whether or not cut to shape, and the heading also covers floor coverings made of a coating applied to a textile backing, which fits these tiles under GRI 1. 5904.10.0000 is the linoleum subheading, so C is right. 4504 is agglomerated cork, 5704 is felt carpet tiles, and 6806 is mineral materials.
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 HTSUS 5904.10.0000
Search for: Linoleum, whether or not cut to shape
CBP's key cites: HTSUS 5904.10.0000; General Rules of Interpretation
Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).