4504.10.40.00 - Wallcoverings, backed with paper or otherwise reinforced

This HTS category, 4504.10.40.00, specifically covers wallcoverings manufactured from agglomerated cork that are backed with paper or otherwise reinforced. This reinforcement is crucial for providing structural integrity and facilitating the application of the material as a wall covering. The core material is agglomerated cork, meaning it is formed from cork particles or granules bound together, which can be virgin or recycled.

This classification is distinguished from its sibling categories by its specific end-use and construction. Unlike 4504.10.10.00, which deals with vulcanized sheets of ground cork and rubber, or 4504.10.20.00, which pertains to insulation panels, this category focuses solely on decorative or functional wall finishes. It also differs from 4504.10.30.00, which is designated for floor coverings, and 4504.10.50.00, which encompasses other miscellaneous articles of agglomerated cork not fitting into the more specific descriptions.

As a leaf node, there are no further subcategories under 4504.10.40.00. The classification is therefore definitive for wallcoverings made from agglomerated cork with paper backing or other forms of reinforcement. Practical classification relies on verifying the material composition (agglomerated cork) and the presence of the specified backing or reinforcing layer, along with its intended use as a wall covering.