Certain Gypsum Board
Dumping (United States)
- Product Information
The subject goods are defined as:
“Gypsum board, sheet, or panel (“gypsum board”) originating in or exported from the United States of America, imported into Canada for use or consumption in the provinces of British Columbia, Alberta, Saskatchewan, and Manitoba, as well as the Yukon and Northwest Territories, composed primarily of a gypsum core and faced or reinforced with paper or paperboard, including gypsum board meeting or supplied to meet ASTM C 1396 or ASTM C 1396M or equivalent standards, regardless of end use, edge-finish, thickness, width, or length, excluding (a) gypsum board made to a width of 54 inches (1,371.6 mm); (b) gypsum board measuring 1 inch (25.4 mm) in thickness and 24 inches (609.6 mm) in width regardless of length (commonly referred to and used as "paper-faced shaft liner"); (c) gypsum board meeting ASTM C 1177 or ASTM C 1177M (commonly referred to and used primarily as “glass fiber re-enforced sheathing board” but also sometimes used for internal applications for high mold/moisture resistant applications); (d) double layered glued paper-faced gypsum board (commonly referred to and used as "acoustic board"); and (e) gypsum board meeting ISO16000-23 for sorption of formaldehyde. All dimensions are plus or minus allowable tolerances in applicable standards.”
For greater certainty, the product definition includes:
- Abuse-resistant gypsum board offering greater resistance to surface indentation, abrasion and penetration than standard gypsum board.
- Eased edge gypsum board, which has a tapered and slightly rounded or beveled factory edge. It may be used as an aid in custom finishing of joints.
- Gypsum base for veneer plaster serves as a base for thin coats of hard, high strength gypsum veneer plaster.
- Impact-resistant gypsum board offers greater resistance to the impact of solid objects from high traffic and vandalism than standard gypsum board.
- Mold-resistant gypsum board or Mold and moisture resistant gypsum board has a mold/moisture resistant gypsum core and paper facing that incorporates various methods of preventing the growth of mold and mildew on the board's surface.
- Regular gypsum board (gypsum wallboard) is used as a surface layer on walls and ceilings.
- Sag-resistant gypsum board is a ceiling board that offers greater resistance to sagging than regular gypsum products used for ceilings where framing is typically spaced 24 inches.
- Type C or Proprietary Type-X gypsum board is available in 1/2 inch and 5/8 inch thicknesses and is required in some fire rated assemblies. Additional additives give this product improved fire resistive properties.
- Type X gypsum board is available in 1/2 inch and 5/8 inch thicknesses and has an improved fire resistance made possible through the use of special core additives. Type X gypsum board is used in most fire rated assemblies.
- Investigation Information
The dates of the investigative proceeding and finding concerning this case are:
Action Date Initiation of Investigation June 8, 2016 Preliminary Determination Notice September 6, 2016 Final Determination December 5, 2016 Canadian International Trade Tribunal’s finding January 4, 2017 Remission Order February 24, 2017 Re-investigation July 18, 2018
- Tariff Classification Numbers
The subject goods are usually classified under the following tariff classification numbers:
Please note that these classification numbers may apply to goods which are not subject to SIMA measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under tariff numbers that are not listed. Refer to the product definition for the authoritative details regarding the subject goods.
- Duty Liability
Country of Origin or Export: The United States of America
Information regarding the normal values of subject goods should be obtained from the exporter. The following table identifies the exporters who currently have been issued normal values:
Country Exporter Cooperative Since Last Revised United States of America CertainTeed Gypsum and Ceiling Manufacturing Inc. 2016-12 2018-07 Georgia-Pacific Gypsum LLC 2016-12 2018-07 United States Gypsum Company 2016-12 2018-07
For importations of subject goods originating in or exported from the United States of America for which the exporter has not been issued normal values, the anti-dumping duty is equal to 324.1% of the export price.
Please note that His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115a of the Customs Tariff, has made the Gypsum Board Products Anti-dumping Duty Remission Order, 2017. Concerned parties may apply for remission on imports of subject goods released on or after the effective date of the order, February 24, 2017.
Parties concerned with the Gypsum Board Products Anti-dumping Duty Remission Order, 2017 should be aware that section 3 of the order requires that the reference value for each gypsum board product be indexed annually, beginning on January 1, 2018. Pursuant to section 3 of the order, the CBSA has calculated the index factor for 2020, which equals 1.28. This factor replaces the factor previously calculated to be 1.25 for 2019. As an example, if a party calculates a reference value to be $100, effective January 1, 2020, the updated indexed reference value for 2020 would equal $128 (i.e. $100 X 1.28 = 128).
- Disclosure of Normal Values
The liability for anti-dumping duty results from the proceedings conducted under SIMA and from the finding of the CITT. Information regarding the normal value of the subject goods in question and the amount of anti-dumping duty payable should be obtained from the exporter. Related information may be made available to importers on a need-to-know basis in accordance with the provisions of Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act.
For information on duty assessment, refer to the Guide for self-assessing SIMA duties.
- Information Required on Customs Documents
The import documentation should include the information listed below. Failure to provide this information may result in the application of penalties to the importer, pursuant to the Administrative Monetary Penalty System (AMPS).
The import documentation should clearly indicate the following:
- Confirmation whether the product is subject to anti-dumping duties
- Name and address of producer/manufacturer
- Location of plant/mill of production
- Place from which direct shipment to Canada began
- Name and address of vendor (if different from the producer)
- Country of origin
- Country of export
- Canadian customer’s name and address
- Canadian importer’s name and address (if different from the customer)
- full product description of the goods, including:
- Main Product Category
- Paper Type - Face
- Paper Type - Back
- Core Properties
- Type X
- Type C
- Mold resistant
- Water resistant
- Abuse resistant
- Impact resistant
- Other (please specify)
- Date of sale, date of shipment
- Quantity (MSF)
- Unit selling price and total selling price to importer in Canada
- Currency of settlement used (e.g. US$, CDN$, etc.)
- Terms and conditions of sale (e.g. FOB, CIF, etc.)
- All costs, expenses, and charges incurred by the exporter and vendor in the shipment of the subject goods to Canada (includes inland and ocean freight, insurance, duties, port and handling charges, etc.) and,
- The amount of any export taxes applicable to the goods
- Appeal Decisions Relating to Subjectivity
Summaries of appeal decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on the SIMA Appeals page.
- Email for Duty Assessment Questions
- CBSA Reference Number(s)
- GB 2016 IN
- GB 2018 RI
- CITT Reference Number(s)
- Date modified: