Subheading 680911 covers boards and panels faced or reinforced exclusively with paper or paperboard — the standard construction drywall format. Subheading 680919 captures non-ornamented boards reinforced or faced with other materials, such as fiberglass mat or other non-paper substrates. The facing material, not the core composition, drives the split.

Yes. Antidumping orders have been imposed on gypsum wallboard from certain countries at various times. Importers should verify the current status of any antidumping or countervailing duty orders applicable to the specific origin and tariff line before entry, as scope and rates can change following administrative reviews.