6809.11.00.10 - Of gypsum plaster 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 6809.11.00.10, specifically identifies boards, sheets, panels, tiles, and similar articles that are made primarily of gypsum plaster and are faced or reinforced with paper or paperboard. This category is crucial for distinguishing between different forms of gypsum-based building materials. The defining characteristic here is the exclusive use of paper or paperboard as a facing or reinforcing agent, creating a composite material designed for construction and finishing applications.
This category is differentiated from its sibling, 6809.11.00.80 "Other," which would cover similar articles of gypsum plaster that are faced or reinforced with materials other than paper or paperboard. For instance, articles reinforced with mesh, fabric, or plastics would fall under the "Other" sibling category. Therefore, precise identification of the facing or reinforcing material is key to accurate classification under 6809.11.00.10.
As this is a leaf node, there are no further subcategories. Classification under 6809.11.00.10 is final based on the material composition (gypsum plaster) and the specific facing/reinforcing element (paper or paperboard only). Examples include common drywall or gypsum wallboard products where paper is laminated to one or both sides of the gypsum core for structural integrity and a smooth surface for finishing.