4408.39.02.20 - Acajou or Acajou d'Afrique (Khaya spp.), also known as African mahogany 🖩

This classification covers sheets for veneering, plywood, or similar laminated wood, as well as other wood sawn lengthwise, sliced, or peeled, not exceeding 6 mm in thickness. Specifically, this category applies to tropical woods that do not fall under the more specific classifications listed as siblings. These sheets or sawn wood are intended for use in the manufacture of furniture, cabinetry, decorative paneling, or other wood products where the visual characteristics of the wood are important. The material may have undergone planning, sanding, splicing, or end-jointing to prepare it for its intended application.

Distinguishing this category from its siblings is crucial for accurate classification. For example, while this category covers "Other" tropical woods, siblings are designated for specific species such as Anigre (4408.39.02.30), Ceiba (4408.39.02.40), Obeche (4408.39.02.50), Okoume (4408.39.02.60), and Sapele, Sipo, or Utile (4408.39.02.70). If the tropical wood in question is not specifically named in one of these distinct sibling categories, it will fall under the "Other" classification here. The primary distinction lies in the botanical identity of the tropical wood being classified.

As this HTS code represents a leaf node within the tariff schedule, there are no further subcategories to introduce. Therefore, the classification decision rests on determining if the tropical wood meets the general criteria for sheets or sawn wood under heading 4408, with a thickness not exceeding 6 mm, and if it is not specifically enumerated in the more detailed sibling classifications within the "Other" subheading. The precise identification of the wood species is the determining factor when differentiating from its sibling categories.