SpectraTile is the only completely waterproof lay-in ceiling tile on the market. USDA compliant. Made of extruded PVC foam with a decoratively embossed surface texture. This all plastic panel solves the problems of water damage and mold/mildew that traditional fiber-based lay-in panels experience. Nonabsorbent: No swelling, rotting, or water discoloration. Completely washable surface. Enhance room decor ranging from traditional to contemporary, or plain. Can be cut with a utility knife. Use a hole saw to cut holes for a sprinkler head or canned lights. Can be used in commercial or residential buildings. 10 year exclusive warranty. Size: 2' x 4' - 5mm thick.