Extrutech Plastics’ Interlocking Liner Panels and trims for walls and ceilings are ideal for high-moisture areas and have a glossy, bright white, non-porous surface that quickly sheds water. It was the first and is the only plastic interlocking panel of this design and made in the U.S. with 100 percent virgin exterior-grade polymer. These wall and ceiling panels have a tongue-and-groove design that makes installation quick and easy with no exposed fasteners. Liner panels are available in 12″, 16″, 24″ widths, cut-to-the-inch lengths up to 20′, have Class A rating for smoke and flame and have a 20-year limited warranty.