3918 - Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter:
Sub-classifications
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3918 10
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3918 90
Overview
This HTS category, 3918, encompasses floor, wall, and ceiling coverings manufactured from plastics. It specifically includes products that are presented in rolls or as tiles, and whether or not they are self-adhesive. The classification applies to a wide range of plastic-based coverings designed for interior finishing and protection of surfaces, excluding those that are primarily structural or used in other applications outside of decorative and protective surface coverings.
When classifying goods under 3918, it is important to distinguish these plastic coverings from other materials. Unlike categories covering natural materials like wood flooring or textiles, 3918 is exclusively for products made of plastics. Furthermore, this category differs from general plastic sheeting or films (which would fall under other HTS chapters) by focusing on the specific function and form of floor and wall coverings.
Category 3918 is further divided into subcategories based on the type of plastic used. The primary subdivision, 3918.10, covers coverings made of polymers of vinyl chloride, commonly known as PVC. The remaining coverings, made from any other type of plastic, are classified under 3918.90. This distinction allows for more granular tariff treatment based on the specific polymer composition of the plastic material.