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Standard Gypsum Drywall Sheets

These are gypsum board panels faced on both sides with paper, used for interior walls and ceilings in residential construction. They fall under HTS 6809.11.00 as boards of plaster compositions reinforced solely with paper or paperboard, without additional ornamentation or other reinforcements.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6809.19.00Higher: 38% vs 35%

If reinforced with fiber mesh or glass fiber

Boards with non-paper reinforcements like fiberglass fall under the general 'other' subheading.

6811.40.00Same rate: 35%

If containing asbestos fibers

Plaster articles with asbestos are classified separately under Chapter 68 asbestos headings.

4411.92Lower: 16% vs 35%

If primarily fiberboard rather than gypsum core

Medium density fiberboard (MDF) faced with paper uses wood pulp base, moving to Chapter 44.

Not sure which classification is right?

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Import Tips & Compliance

Verify paper facing meets 'paper or paperboard only' criteria; any fiber mesh disqualifies from this code

Include mill test reports certifying gypsum core composition to avoid reclassification