Standard particleboard uses organic resin binders (such as urea-formaldehyde) and classifies in the wood-based panels chapter. Cement-bonded particleboard and similar products use mineral binders — cement, plaster, or similar inorganic materials — and classify under 6808. The nature of the binder, not the fiber content, is the decisive factor.

If the panel's essential character derives from the agglomeration of vegetable fiber or wood waste with a mineral binder (including gypsum plaster), it classifies under 6808. A panel that is primarily a plaster article with only incidental fiber reinforcement may instead fall under the plaster articles heading. The proportion and functional role of each component guide the determination.