3918.10.32 - Other

This HTS category, 3918.10.32, specifically encompasses "other" wall or ceiling coverings of plastics, where the material is derived from polymers of vinyl chloride, features a backing of textile fibers, and that backing is composed of man-made fibers. These coverings are distinguished by their construction, being applied to walls or ceilings for decorative or protective purposes, and are distinct from floor coverings under heading 3918.

This classification is further refined by its sibling category, 3918.10.31, which covers similar wall or ceiling coverings of plastics with a man-made fiber backing but are characterized by containing over 70 percent by weight of plastics. Therefore, 3918.10.32 is for those articles where the proportion of plastics, while still dominant, may be less than or equal to 70 percent by weight, or where other distinguishing features not related to the plastic content percentage are present.

Within this category, further distinctions are made to provide granular classification. Subcategories exist to differentiate based on the specific structure of the textile backing. Specifically, 3918.10.32.10 addresses coverings where the man-made fiber backing is woven, while 3918.10.32.50 covers all other configurations of man-made fiber backing that do not fall under the woven category, allowing for precise identification of diverse product types.