Class 27 is the class for floor coverings and wallpaper. Perhaps the most important wording in the Class Heading is "materials for covering existing floors". This is the language that differentiates items in Class 27 from certain building materials used in the construction of floors that are in Cl. 19, for example, parquet flooring, and also goods such as floor tiles which are classified by material in Cl. 6 or Cl. 19. There are very few exceptions to this broad category.
As expressed in the Explanatory Note, the coverings in Class 27 are intended to be added as furnishings to previously constructed floors and walls. It is important to note that this is not limited to carpets and mats for household purposes as goods such as automobile carpets, gymnastic mats, yoga mats and artificial turf are also in Class 27. Electrically heated carpets, however, belong to Cl. 11.
The Class Heading specifically mentions wall hangings, not of textile. This term makes it clear that wall hangings are in this class only when they are not made of textile materials. Textile wall hangings and tapestries should therefore be classified in Cl. 24. It is worth noting, however, that textile wallpaper and textile wallcoverings belong to Class 27 as a type of decorative material for covering previously constructed walls and, as they are attached to the wall in a permanent fashion, they are not the same as the wall hangings which are classified by material composition in either Class 27 or Cl. 24.