HS Code for Drywall

Drywall, also known as gypsum board or plasterboard, is classified under HS code 680911. This code is part of Chapter 68, which covers articles of stone, plaster, cement, asbestos, mica, or similar materials. Heading 6809 specifically targets articles of plaster or of compositions based on plaster. Subheading 680911 is reserved for boards, sheets, panels, and tiles that are faced or reinforced with paper or paperboard only, and which are not ornamented. The classification is based on the material composition—a core of gypsum (calcium sulfate dihydrate) sandwiched between layers of heavy paper. If the board is reinforced with other materials like glass fiber or metal, or if it features decorative surface patterns, it would move to a different subheading. This code is critical for the construction industry to track the movement of standard building materials. The "not ornamented" requirement means the surface must be plain, intended for further treatment like painting or wallpapering after installation.

Products Included

• Standard gypsum wallboard
• Fire-rated gypsum board (with paper facing)
• Moisture-resistant (green board) drywall
• Abuse-resistant drywall with heavy paper facing
• Gypsum ceiling panels (plain, paper-faced)

Common Misclassification

Drywall is often confused with HS code 680919, which covers "other" plaster articles. This includes boards that are ornamented (e.g., with embossed patterns) or reinforced with materials other than paper, such as plastic or fiberglass mesh. Another common error is using 4411 for fiberboard or 4823 for heavy paperboard products; however, the presence of the gypsum core necessitates classification in Chapter 68. Additionally, cement boards used in similar applications are classified under 6808 or 6810 depending on their specific composition, as they lack the plaster/gypsum core required for 6809.

FAQ

What is the HS code for drywall?

The standard HS code for paper-faced, non-ornamented drywall is 680911.

Does this code include moisture-resistant drywall?

Yes, as long as the moisture-resistant board is composed of a gypsum core faced with paper or paperboard, it remains under 680911.