4408 - Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm:
Sub-classifications
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4408 1001
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4408 1001 25
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4408 9001
Overview
Heading 4408 encompasses thin sheets of wood, specifically prepared for use in the manufacture of laminated wood products like plywood. These sheets are produced through processes such as slicing, peeling, or lengthwise sawing, and can undergo further treatments including planing, sanding, splicing, or end-joining. The key defining characteristic is their thickness, which must not exceed 6 millimeters. This category is distinct from headings covering raw lumber or finished wood articles, focusing solely on these intermediate veneer-grade wood products.
Unlike the broader sibling categories within Section IX, which might cover live animals or other raw materials, HTS 4408 is exclusively dedicated to wood-based materials intended for specific joinery and veneer applications. It is important to differentiate these prepared sheets from thicker lumber classified elsewhere in Chapter 44.
Within Heading 4408, subheadings further refine the classification based on the type of wood. Subheading 4408.10.01 specifically covers coniferous wood veneers, while the subcategory for "Of tropical wood" addresses veneers derived from timber originating from tropical regions. The residual subheading 4408.90.01 is for all other types of wood not otherwise specified, providing a comprehensive classification for all qualifying wood sheets.