3918.10.31 - Over 70 percent by weight of plastics

This HTS classification, 3918.10.31, specifically covers wall or ceiling coverings of plastics, falling under the broader category of floor and wall coverings of polymers of vinyl chloride. The defining characteristic of goods within this subheading is that they are composed of over 70 percent by weight of plastics. These products are designed for application to walls or ceilings and are distinguished by their construction, which includes a backing material.

The critical differentiating factor for this subheading is the presence of a textile backing composed of man-made fibers. This distinguishes it from other potential classifications for wall or ceiling coverings made of plastics that may have different backing materials or no backing at all. While the broader category encompasses various vinyl chloride polymers, this specific node focuses on those with a man-made textile substrate.

Within this classification, further subdivisions exist to refine the product's nature. Subcategory 3918.10.31.10 is designated for coverings where the man-made fiber backing is woven. Conversely, subcategory 3918.10.31.50 covers all other wall or ceiling coverings of vinyl chloride polymers with a man-made fiber backing that does not meet the criteria for woven construction, encompassing non-woven or knitted backings.