3918.10.32.10 - Woven

This classification pertains to wall or ceiling coverings made from polymers of vinyl chloride, specifically those featuring a backing composed of man-made textile fibers. These products are designed for application to walls and ceilings, offering decorative and functional purposes. The "woven" descriptor signifies that the man-made fiber backing has undergone a weaving process, creating a distinct textile structure that supports the vinyl chloride layer.

This category is distinguished from its sibling, 3918.10.32.50 "Other," by the specific nature of its backing. While both fall under "With a backing of man-made fibers," this particular subcategory is reserved for woven man-made fiber backings. Other types of man-made fiber backings, such as non-woven or knitted constructions, would be classified elsewhere. The precise construction of the backing is therefore a key differentiating factor for accurate classification.

As this is a leaf node, there are no further subcategories. Classification is determined at this level based on the material composition (vinyl chloride polymer), the function (wall or ceiling covering), and the specific construction of the backing (woven man-made textile fibers). This ensures that products with these precise characteristics are consistently identified and duty-rated.