Wallcoverings with a textile backing or face are generally not classified under 4814, which is limited to paper-based wallcoverings. Textile wallcoverings are typically classified in the textiles chapters based on their predominant material. The essential character of the article — whether it is fundamentally a paper or a textile product — governs the classification decision.

Subheading 481420 covers wallcoverings that are plastic-coated or surface-embossed, which describes most commercially sold vinyl-on-paper wallpapers. Subheading 481490 is a residual group that captures other wallcoverings not meeting those criteria — such as plain printed paper wallcoverings — as well as paper window transparencies.