Classification depends on which material imparts the essential character. Wallpaper with a paper backing and a thin vinyl surface coating is generally classified here as a paper wall covering. However, if the plastic layer predominates by weight or thickness, the product may shift to a plastics heading. Borderline constructions should be reviewed with a licensed customs broker or a CBP binding ruling request.

Wall coverings are specifically designed for application to walls or ceilings and typically have surface treatments (embossing, printing, flocking, or graining) that give them a decorative character. Ordinary printed paper in rolls intended for wrapping or other uses lacks this wall-application design intent and would be classified under a different heading.