Vinyl Textile-Backed Sheet Flooring from Canada
This floor covering consists of a PVC vinyl coating applied directly onto a woven textile backing, designed for residential and commercial flooring installation. It falls under HTS 5904.90.90.00 as it is a floor covering with a coating on a textile backing, not linoleum, and cut to standard sheet sizes. The textile backing provides stability and cushioning underfoot.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the textile backing composition and coating visibility to confirm classification under 5904; provide lab tests if challenged by customs
• Ensure product meets fire safety and slip resistance standards for target markets; include flammability certificates in documentation
• Avoid misclassification as Chapter 39 plastics by documenting the textile backing's functional role