These premium Firecode X Panels from Sheetrock Brand boast a noncombustible gypsum core and tapered long edges for effortless finishing. Reinforce and conceal joints with Sheetrock Brand joint treatment systems. UL Classified for fire resistance, these panels can be utilized in any UL Design featuring Type SCX panels. The UL Type Designation, found along the long edge of each panel, ensures easy identification for building inspectors.