3918.90 - Of other plastics:

This HTS category, 3918.90, encompasses floor coverings and wall or ceiling coverings made from plastics, specifically excluding those derived from polymers of vinyl chloride. Such products can be self-adhesive or not, and are typically presented in rolls or as individual tiles. The broad scope of "other plastics" means this section covers a diverse range of polymeric materials beyond vinyl chloride, including but not limited to polyethylene, polypropylene, polystyrene, and polyurethanes.

Distinct from its sibling category 3918.10, which is exclusively for vinyl chloride-based coverings, this subheading serves as a residual category for all other plastic compositions. Therefore, the primary distinguishing factor for classification under 3918.90 lies in the chemical identification of the plastic material used in the manufacture of the floor or wall covering.

Within this category, a further subdivision exists to differentiate between floor coverings and wall or ceiling coverings. This distinction is critical for precise classification, recognizing that while materials might be similar, their intended end-use and application (horizontal versus vertical surfaces) can dictate specific customs procedures or duties.