Luxury vinyl plank is classified here under 3918 (specifically 391810 for PVC-based products) because its essential character is plastic, not wood. Even when it carries an embossed wood-grain surface, the substrate determines classification. Composite products with a wood core may require additional analysis of the essential character under the General Rules of Interpretation.

Wall or ceiling coverings must be in rolls not less than 45 cm (approximately 18 inches) wide to fall under 3918. Narrower plastic strips or tapes are classified under other headings depending on their form and adhesive properties.