The “storeWALL” garage wall panels are extruded from polyvinyl chloride (PVC) plastic. The panels measure 15 ¼ inches in height, 11/16 inch in depth, and either 4 feet or 8 feet in length, and have grooves that run the length of the panels on both sides. The panels are designed to mount to a garage wall with the longest dimension horizontal to the floor. The grooves are formed in the extrusion process and are not the result of further working of the panel. The grooves on the front or face of the panel are roughly L shaped and are used to accept an array of article holders and accessories such as shelves, brackets, baskets, trays, hooks, racks and lights. The grooves facilitate the placement of the accessories in any position and secure the accessories firmly in place. The grooves on the back of the panel act as part of an interlocking connection with the plastic “Hang-Up” locator tabs. Each locator tab has a predrilled hole in the center to facilitate being fastened to a wall.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/K80332