3918.10 - Of polymers of vinyl chloride:
Sub-classifications
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3918 1010
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Overview
This HTS category, 3918.10, specifically covers floor coverings, as well as wall or ceiling coverings, that are manufactured from polymers of vinyl chloride (PVC). These articles can be presented in rolls or as tiles and may include an adhesive backing, a characteristic that does not alter their classification within this heading. The defining criterion for inclusion here is the primary plastic material, which must be a vinyl chloride polymer.
Distinguishing this category from its sibling, 3918.90, is crucial. While 3918.90 encompasses similar floor, wall, and ceiling coverings made from "other plastics," 3918.10 is exclusively for those derived from vinyl chloride polymers. Therefore, if the covering is made from polyethylene, polypropylene, or other plastic types not classified as vinyl chloride polymers, it would fall under 3918.90.
Within this category, further distinctions are made to facilitate precise classification. The subcategories differentiate between "Floor coverings" and "Wall or ceiling coverings." This division is based on the intended application and design of the product, allowing for more granular tracking and statistical reporting of these specific types of vinyl chloride polymer coverings.