Burlap-Backed Printed Linoleum Rolls from Japan
Linoleum in rolls with decorative patterns printed on the linseed oil surface, backed with burlap textile. These are floor coverings of linoleum on a textile backing, classifiable under tariff item 5904.10.00 whether or not cut to shape.
Duty Rate — Japan → Canada
7%
Import Tips
• Verify that the printing does not change the essential character of the linoleum; if the design is merely decorative, it remains in 5904.10.00
• Provide the roll width and length in the commercial invoice
• Be aware that linoleum with a plastic surface coating may be classified elsewhere