Linoleum is composed of natural materials — primarily linseed oil, cork dust, wood flour, and mineral fillers — applied to a textile backing, whereas vinyl or PVC flooring is made from polyvinyl chloride and classifies under plastics-based floor covering headings. The material composition of the wear layer, not the backing, is the primary distinguishing factor, and laboratory analysis may be required if the composition is not clearly documented.

The heading explicitly covers linoleum whether or not cut to shape, so pre-cutting to room dimensions or custom shapes does not change the classification. However, if linoleum is further fabricated into a finished article — such as a mat with bound edges — it may shift to a made-up textile or floor covering article heading depending on the degree of further processing.