Standard Gypsum Drywall Sheet from China
A 4x8 foot gypsum board panel faced on both sides with paper, used for interior walls and ceilings in residential construction. It falls under HTS 6809.11.00.10 as a board of gypsum plaster reinforced and faced only with paper or paperboard, meeting the criteria for unornamented plaster-based sheets.
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
• Verify paper facing meets 'paper or paperboard only' specs; any fiberglass or foil disqualifies from this code
• Provide mill test reports certifying gypsum plaster composition to avoid reclassification as generic panels