The heading uses surface area thresholds — up to 0.30 m², 0.30 m² to 1 m², and other sizes — to split felt floor coverings into separate subheadings. Importers should measure the finished tile dimensions carefully, as misclassification between size brackets can result in the wrong duty rate being applied.

Needled felt floor coverings that are not tufted or flocked can fall under this heading if they meet the felt-construction criteria. However, if the product is better described as a nonwoven or has a distinct pile structure, it may belong under a different heading. A binding ruling from CBP is advisable for borderline needled constructions.