3918.10.31.10 - Woven

This classification specifically covers wall or ceiling coverings of plastics derived from polymers of vinyl chloride, which are further characterized by having a backing of man-made textile fibers. Crucially, for inclusion in this category, the plastic component must constitute over 70 percent of the total weight of the product. These materials are typically designed for application to walls or ceilings for decorative or protective purposes and are distinguished by their construction, which involves a plastic surface layer bonded to a textile backing composed of synthetic fibers.

This category is distinct from its sibling, 3918.10.31.50, which represents "Other" wall or ceiling coverings of plastics with a backing of man-made fibers. The primary differentiator lies in the quantitative composition: 3918.10.31.10 requires the plastic to be over 70 percent by weight, while the "Other" category would encompass those where the plastic content is 70 percent or less by weight, or other variations not meeting the specific 70% threshold.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories. Therefore, classification decisions at this level hinge entirely on the precise material composition and the nature of the backing. Importers and exporters must ensure that the product's plastic content by weight is accurately determined and that the backing is definitively composed of man-made textile fibers to correctly apply this classification.