3918.10.32.50 - Other 🖩

This HTS classification covers wall or ceiling coverings manufactured from polymers of vinyl chloride that are not specifically described under other subheadings. These coverings possess a backing composed of man-made fibers, distinguishing them from those with natural fiber backings or those that are not backed at all. The "Other" designation signifies that these are vinyl chloride wall or ceiling coverings with a man-made fiber backing that are neither woven nor knitted.

To differentiate this category from its sibling, 3918.10.32.10 "Woven," the key distinction lies in the textile construction of the man-made fiber backing. While this category encompasses coverings with man-made fiber backings, it specifically excludes those where the backing is formed through a weaving process. Therefore, materials such as non-woven (e.g., felted or needle-punched) man-made fiber backings would fall into this "Other" category.

As this is a leaf node, there are no further subcategories. Classification at this level is determined by the presence of a vinyl chloride surface, a backing of man-made fibers, and the absence of a woven construction in that backing. It is crucial for importers and exporters to carefully examine the construction of the backing material to ensure accurate classification.