WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
59.04 - Linoleum, 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 - Linoleum 5904.90 - Other (1) Linoleum. 4' Linoleum consists of a textile backing (usually ute canvas but sometimes cotton, etc.) coated on one side with a compact aste compose of oxidised linseed oil, resins and gums and fillers (usually ground cork, ut sometms sawdust or wood flour); in most cases coloured pigments are also added to the paste. If may be plain or atterned; in the latter case the patterns ma be obtained by printlug or, m the case of inlai linoleums, by the use of different coloure pastes. t S d' When the paste is made with ground cork but without pigment, the resulting material may be known as cork c et. This material should not be confused with the textile-backed carpeting or other artlc es of agglomerated cork of heading 45.04 which are not made with the linoleum mixture referred to above and are generally rougher and less pliable. "P Linoleum is made in various thicknesses and is used as floor coverings and also as coverings for walls, shelves, etc. The heading also includes textile fabrics, principally woven cotton fabrics, covered with linoleum paste without pigments. These products have the appearance of cork and are used for the manufacture of in-soles for footwear. (2) Floor coverings consisting of a coating or covering applied on a textile backing. These floor coverin s are fairly rigid, hard-wearing materials consisting of a textile backing (including fe t) coated on one side so that the backing is completely masked. The mixture usually consists of oil and chalk which after ap lication is coated wlth paint. They may also consist of a thick layer of plastics (e.g., po y(viny1 chloride)) or even simply several coats of paint applied directly to the texhle backing. S f In many cases the products of this heading are also coated on the back to strengthen them. They remain classified here whether in rolls or cut to shape ready for use. The heading excludes sheets and pIates of linoleum compounds and floor coverin s, presented without backings; these are classified according to their constituent materials (Chapters 39, 0,45, etc.). f The heading also excludes in-soles (heading 64.06).
1.- Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. 2.- Heading 59.03 applies to : (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than : (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually Chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) Textile products of heading 58.11; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3.- For the purposes of heading 59.03, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. 4.- For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5.- For the purposes of heading 59.06, the expression “rubberised textile fabrics” means : (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 % by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11. 6.- Heading 59.07 does not apply to : (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;