Wall Liner Panels manufactured by Extrutech Plastics are ideal for high moisture areas. The smooth bright white surface quickly sheds water. Made with 100% virgin exterior grade PVC, the P2400 panel is 24" wide for walls and complements the popular 12"wide P1300 panel used on walls and ceilings. All have a tongue and groove design with a nailing fin along one side that makes installation quick and easy with no exposed fasteners. All panels are cut to one inch increments in lengths of 4feet to 20 feet. They are easy to clean, durable, never need paint and will not rot or rust. Panels do not support mold or mildew per ASTM D3273 and D3274. Meet ASTM E84-08 and CAN/ULC S102.2-03 Class A for smoke and flame. CFIA approved. USDA approved. Perfect for wet environments where sanitation and cleanliness are critical!