Linoleum (590410) is made from a mixture of linseed oil, cork dust, wood flour, or similar natural materials calendered onto a textile backing—it is not a plastic product. Vinyl or PVC floor coverings, even when backed with textile, classify under the plastics chapter (Chapter 39) unless the textile backing gives the article its essential character. The composition of the wear layer, not the backing, is the primary distinguishing factor.

No. The heading text explicitly includes goods 'whether or not cut to shape,' so both roll goods and pre-cut tiles or panels of linoleum or coated textile-backed floor coverings classify here. The cut-to-shape language prevents reclassification as a finished article simply because the material has been dimensioned for a specific installation.