3918.90.20.00 - With a backing of man-made fibers

This HTS classification, 3918.90.20.00, specifically covers wall or ceiling coverings made of plastics that feature a backing composed of man-made fibers. These goods are designed for application to walls or ceilings, providing both decorative and potentially functional surfaces. The defining characteristic for inclusion in this category is the presence of a backing material that is derived from synthetic or artificial fibers, such as polyester, nylon, or acrylic.

This category is distinguished from its sibling, 3918.90.30.00, which is designated for "Other" wall or ceiling coverings of plastics when not of the specific types defined elsewhere. Therefore, if a plastic wall or ceiling covering has a backing that is not made of man-made fibers (e.g., paper, natural fibers, or no backing at all, but still qualifies as a wall/ceiling covering under note 9), it would likely fall under the "Other" classification.

As this is a leaf node in the HTS, there are no further subcategories. Therefore, the focus remains on precisely identifying products that meet the criteria of being a plastic wall or ceiling covering with a man-made fiber backing. This would encompass items like vinyl wall coverings with a non-woven polyester backing, or decorative plastic sheets adhered to a synthetic fabric substrate intended for interior finishing.