Plaster board (drywall/gypsum board) is typically classified under a separate heading covering boards and panels, while decorative castings, moldings, and ornamental articles fall under the articles-of-plaster heading. The key distinction is whether the product is a flat panel intended for wall or ceiling surfacing versus a shaped or cast article. Importers should confirm the product's form and intended use with their customs broker.

Standard commercial documentation — commercial invoice, packing list, and bill of lading — is generally sufficient for plaster articles, as they do not trigger mandatory admissibility review by a specialized agency. However, if the articles contain added materials (pigments, fibers, or coatings), the full composition should be declared to support accurate classification and any applicable duty calculation.