nur mit Papier oder Pappe überzogen oder verstärkt

6809 11 00 and 6809 19 00 Boards, sheets, panels, tiles and similar articles, not ornamented These subheadings cover flat products of all kinds, used mainly for partitions and ceilings. Articles which are simply perforated or covered with a thin layer of paper or other material on one or both sides are not regarded as ornamented. They may also have a simple coating of paint or varnish. Any ornamentation, consisting, for example, of motifs either sunken or in relief or of surface decoration or decoration in the mass, entails classification of such boards, panels, etc. in subheading 6809 90 00 . These subheadings also include square panels consisting of a perforated square of plaster on the outer surface of the panel, with two rectangular cavities to the depth of the plaster filled with strips of mineral wool and backed, on the interior surface, by paper covered in aluminium foil; these panels are for covering walls and ceilings to give thermal and sound insulation.