gypsum board products
CN → US商品图片
AI分析
🏗️ Gypsum Board Products (Drywall / Plasterboard)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know "Gypsum Board"?
Gypsum board products, commonly known as drywall, plasterboard, or wallboard, are essential construction materials used for interior walls and ceilings. In international trade, they are strictly categorized based on their core material and surface treatment.
Gypsum Board (Plain or Textured): Boards consisting of a core of gypsum plaster encased in paper or fiberglass facing.
Gypsum Boards with other coverings: Boards covered with materials other than paper or fiberglass (e.g., PVC, foil).
⚠️ Key Distinction Point:
- If the core is calcined gypsum (plaster) and faced with paper → Classified under 6815.91.00.00
- If the core is cement-based or contains significant amounts of other binders → May be classified under 6810.99 or 3925.30 (depending on composition).
- Crucial Note: Pure gypsum boards with paper facing are almost exclusively 6815.91.00.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Core Material |
|---|---|---|---|
6815.91.00.00 |
Gypsum articles (including gypsum boards with paper facing) | Standard interior drywall, cement backer boards (if <5% cement binder), fire-resistant gypsum boards | ✅ Gypsum Plaster |
6815.10.00.00 |
Asbestos-cement articles | (Historical/Less Common) Asbestos-based boards (banned in many countries) | ❌ Not Gypsum |
6810.99.00.00 |
Other articles of cement, concrete, or artificial stone | Cement-based backer boards, fiber cement siding | ❌ Cement/Stone |
3925.30.00.00 |
Doors, windows, frames, and thresholds of plastics | Plastic-faced gypsum boards (if plastic layer is structural) | ⚠️ Mixed |
🔍 Key Reminder:
- Paper-faced gypsum board is the most common type and falls under 6815.91.00.00.
- If the board is primarily cement-based (e.g., HardieBacker), it falls under 6810.99.00.00.
- Do not confuse gypsum boards with insulation boards (mineral wool/foam), which have different HS codes.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 6815.91.00.00 —— Gypsum Articles (Including Gypsum Boards)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surtax | +25% (from USITC Footnote 9903.88.01, Section 301) |
| IEEPA Surtax | +10% (Against China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6815.91.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The "USITC Surtax 25%" is from Section 301 of the Trade Act.
- The "IEEPA 10%" is the emergency economic power surcharge against Chinese goods.
- Total 35% is a high tariff for a commodity. This significantly impacts the cost of imported drywall.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Document Checklist (None Can Be Omitted)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes thickness, size, fire-rating (Type X, C, etc.), core density |
| ✅ Material Composition Proof | ✔️ | Statement of Gypsum content vs. Paper/Fiberglass ratio |
| ✅ Product Photos (including Label) | ✔️ | Clear view of brand, model, and "Made in China" mark |
| ✅ Third-Party Test Report | ✔️ | ASTM E84 (Flame Spread), UL Certification, GreenGuard (if eco-friendly) |
| ✅ Commercial Invoice | ✔️ | Must specify "Gypsum Board / Drywall" and HS Code 6815.91.00.00 |
| ✅ Certificate of Origin (CO) | ✔️ | If not China-made, to claim preferential rates |
| ✅ Packing List | ✔️ | Show pallet configuration to prevent "mixed shipment" issues |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Core is Gypsum, Paper is Facing, Declare as 6815.91, Avoid 6810.99!”
| Situation | Correct Declaration Method | Wrong Action |
|---|---|---|
| Standard Paper-Faced Gypsum Board | 6815.91.00.00 |
Misdeclare as Cement Board → 6810.99 (Different Tax) |
| Cement Backer Board | 6810.99.00.00 |
Misdeclare as Gypsum Board → Penalties for misclassification |
| Gypsum Board + Insulation | Split Declaration | Declare as one item → Confusion in valuation |
| Fiberglass-faced Gypsum Board | 6815.91.00.00 |
Misdeclare as Plastic Article → 3925.30 |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Moisture-Resistant (Green Board) | Still 6815.91.00.00. Provide ASTM C1396 compliance report. |
| Fire-Rated (Type X/C) | Still 6815.91.00.00. Provide UL Label and fire rating test. |
| OEM Custom Sizes | Provide customer order + dimensions. Avoid being deemed "irregular." |
| Gypsum Boards from Vietnam/Mexico | Check for IEEPA Exemptions. If origin is clear, tariffs may drop to 0-10%. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 6815.91.00.00 |
35% | ASTM E84, UL, IBC Compliance | High tariff due to trade wars. |
| 🇨🇳 China | 6815.91.00.00 |
5% | CCC (if applicable), GB/T 9775 | No surtaxes. |
| 🇪🇺 EU | 6815.91.00.00 |
0% - 2.5% | CE Marking, EN 520, REACH | Low tariffs if CE certified. |
| 🇬🇧 UK | 6815.91.00.00 |
5% | UKCA Marking | Post-Brexit standards apply. |
| 🇦🇺 Australia | 6815.91.00.00 |
5% | AS/NZS 2588, Fire Rating | Strict fire safety codes. |
📌 Conclusion:
- USA is the highest cost market due to the 35% combined tariff.
- EU and UK remain competitive with low base tariffs but require strict CE/UKCA compliance.
- China-origin gypsum boards face significant barriers in the US. Consider sourcing from Southeast Asia or Mexico to mitigate IEEPA/301 tariffs.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring "Cement Board" as "Gypsum Board"
👉 Consequence: Wrong HS Code (6810 vs 6815) → Detention, Investigation, and Penalties.
❌ Mistake 2: Ignoring Fire Rating Documentation
👉 Consequence: US Customs (CBP) or building inspectors reject shipment → Demurrage Charges.
❌ Mistake 3: Mixing Gypsum Boards with Insulation in One HS Code
👉 Consequence: Valuation confusion → Higher Tax Assessment.
❌ Mistake 4: Using "Wallboard" without specifying Material
👉 Consequence: CBP may classify as "Plastic Articles" (3925) → Wrong Tax Rate.
✅ Correct Action:
"Gypsum Board, Paper-Faced, Fire-Rated Type X, ASTM C1396 Compliant, Size 4x8 ft, 1/2 inch Thick, Model ABC, UL Listed."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Gypsum Core + Paper = 6815.91.00.00"
🔹 "Cement Core = 6810.99.00.00"
🔹 "USA Tariff = 35%, Avoid It If Possible!"
📌 Pro Tip:
If your gypsum boards are originating from Vietnam, Mexico, Thailand, or Malaysia, check for IEEPA Exemptions. You might save 35% in tariffs on the US market.
Recommend applying for an Advance Ruling if the product has unique features (e.g., non-standard cores).
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Spec + Apply for HS Code Advance Ruling
🚀 Let your Gypsum Boards Clear Customs Smoothly, Boost Profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Cost Cent is Worth Calculating!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。