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USG Boral SHEETROCK® Tuff-Hide™ Level 5 Primer Surfacer is a dual-purpose vinyl, acrylic latex-based coating that is ideal for interior application over new plasterboard including SHEETROCK® and FIBEROCK® surfaces. Formulated mostly for plasterboard application, Tuff-Hide™ can however be applied to other surfaces such as concrete, plaster, fibre cement, dressed timber and MDF.