Abuse-Resistant Gypsum Sheathing Board from China
Exterior-grade gypsum panel with paper facing and hardened core for sheathing applications, 5/8-inch thick. Classified in HTS 6809.11.00.10 due to paper-only facing despite enhanced durability from plaster formulation.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Certify core is gypsum plaster only; surface hardness tests help prove no non-paper facing
• Specify 'sheathing grade' on docs but avoid 'water-resistant' if not greenboard