Traditional Linoleum Sheet Rolls from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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