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A flat rigid or semi-rigid item, square or rectangular in shape, used to form the overhead inside lining of a room. The item may be rated for thermal insulation value and/or sound control and may have various surface patterns. For items designed specifically for insulation or sound control see INSULATION BLOCK, THERMAL or INSULATION BOARD, THERMAL and SOUND CONTROLLING BLOCK or SOUND CONTROLLING BOARD. Excludes PANEL, STRUCTURAL.

Stock Items with INC 37443 in FSG 56