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.
How to get there (GRI 1)
HTSUS heading 5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape:
5904.10.00.00 Linoleum
The tiles are classic linoleum: solidified linseed oil, pine resin, cork dust, wood flour and limestone filler. "Whether or not cut to shape" covers 24 cm square tiles. Heading 5904 names the product outright, so GRI 1 settles it: 5904.10.0000, C.
Why the other choices are wrong
A) 4504.10.3000: floor coverings of agglomerated cork. Cork dust is only one ingredient. The product is linoleum, which has its own heading.
B) 5704.10.0090: felt carpet tiles. Chapter 57 Note 1 defines textile floor coverings as ones in which "textile materials serve as the exposed surface of the article when in use." Here the exposed surface is the linoleum layer. The felt is only the backing.
D) 6806.00.0000: heading 6806 covers mineral wools, expanded mineral materials and heat- or sound-insulating mixtures of minerals. It doesn't describe linoleum, and 6806 has no .00.0000 line.
TipWhen an article is named in a heading ("linoleum," "billiards," "solenoid valves"), check for that heading before classifying by component material. Ingredient lists are often there to tempt you into a material-based heading.
Sources: HTSUS headings 5904, 4504, 5704, 6806; Chapter 57 Note 1 (USITC HTS). CBP key: 5904.10.0000, HTSUS; GRI 1.