Traditional Linoleum Sheet Rolls from Canada
Wide rolls of linoleum flooring made from oxidized linseed oil, resins, and powdered cork on a burlap or jute textile backing, uncut for on-site sizing. Falls under HTS 5904.10.00.00 as linoleum not cut to shape, per Chapter 59 notes for coated textile floor coverings.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Submit detailed technical specs showing linseed oil >50% and textile backing to distinguish from synthetic vinyl
• Ensure rolls meet width requirements (typically >45cm) and are marked with country of origin and material content
• Watch for undervaluation penalties; use transaction value based on arm's-length pricing for bulk rolls