Standard Gypsum Drywall Sheet from China
A 4x8 foot gypsum board panel consisting of a core of gypsum plaster sandwiched between paper facings, used for interior wall and ceiling construction. It falls under HTS 6809.19.00.00 as a board of compositions based on plaster, not ornamented, for building purposes. This unadorned sheet provides fire resistance and soundproofing in residential and commercial structures.
Duty Rate — China → United States
40.5%
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 gypsum purity and paper facing composition to ensure classification under Chapter 68, avoiding exclusions for coated materials in Chapter 48
• Provide mill test reports certifying non-ornamented status and fire ratings to prevent misclassification as finished panels