Hi. This is Grace from SEYI. PVC GYPSUM CEILING is made of an incombustible gypsum. The regular gypsum ceiling tiles which contains gypsum plaster - a high quality product that is free of any harmful substances, that fulfills all current international requirements. The ceiling tiles are laminated with anti static PVC film on the front side and aluminum pet foil on the back side which gives the tiles superior, maintenance, free finish along with additional thermal insulation properties. It can be used in areas requiring clean, dust-free interior such as computer rooms, food processing electronics and pharmaceutical companies.